2023 (9) TMI 399 - DELHI HIGH COURT

Cancellation of GST registration of petitioner on the ground of closure of business - non-filing of returns for a period of six months - HELD THAT:- There was no indication that the petitioner’s GST Registration would be cancelled with retrospective effect - the impugned order dated 15.03.2021 provides no reasons for cancellation of petitioner’s GST registration with retrospective effect.

The only allegation against the petitioner was not filing returns for a period of six months is no plausible reason to cancel its GST registration with retrospective effect, that is, from 01.07.2017.

It is the petitioner’s case that it had discontinued its business w.e.f. 31.12.2019, we consider it apposite to direct that the petitioner’s cancellation of GST registration shall take effect from 31.12.2019 - impugned order set aside - petition allowed.