Retrospective cancellation of GST registration for business closure lacks details; violation of natural justice. Registration cancelled from application date.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Delhi High Court dismissed an appeal due to time limitation regarding the retrospective cancellation of GST registration of the petitioner based on discontinuance of business. The court found the impugned order lacking in details and violating principles of natural justice. Section 29(2) of the Act allows cancellation of registration from a retrospective date based on objective criteria. The court modified the order to cancel registration from the date the petitioner applied for cancellation. The petitioner must comply with Section 29 of the Central Goods and Services Tax Act, 2017. The petition was disposed of accordingly.....