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2024 (1) TMI 232 - DELHI HIGH COURTCancellation of GST registration of petitioner with retrospective effect - non-filing of return for a continuous period of six months - HELD THAT:- Absent anything more, this would not be sufficient ground to cancel the petitioner’s registration even for the period during which the petitioner had filed its returns. Non-filing of returns for a period of six months or more cannot lead to the conclusion that the petitioner’s GST registration is required to be cancelled even for the period while it was carrying on its business and duly filing its returns. In the present case, it is also important to note that the SCN did not indicate that the petitioner’s GST registration was proposed to be cancelled with retrospective effect. Thus, the petitioner had no effective opportunity to contest the retrospective cancellation of its GST registration - The petitioner has stopped carrying on its business with effect from 19.10.2021 and, as noted above, had made a request for cancellation of its GST registration from that date. It is considered apposite to direct that the impugned order shall take effect from 31.12.2021, which is till the date the petitioner has filed its returns - ptition disposed off.
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