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of <h1>Delhi High Court Rules on Retrospective GST Cancellation; Emphasizes Fairness in Section 29(2) Procedures.</h1> In the case 2024 (1) TMI 764, the Delhi High Court examined the retrospective cancellation of GST registration. The petitioner, a business proprietor, faced cancellation of their GST registration from July 1, 2017, despite ceasing operations in January 2019 and applying for cancellation in February 2019. The court scrutinized the validity of such retrospective cancellations under Section 29(2) of the Central GST Act 2017. It ruled that cancellations must be based on objective criteria, not merely on non-filing of returns. The court modified the cancellation to be effective from February 25, 2019, emphasizing due process and fairness in administrative decisions.
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