The need for clarity and concrete reasons in the cancellation of GST registrations.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ransport. The petitioner's registration was cancelled with effect from March 31, 2022, following an order dated February 7, 2023, which was based on the alleged failure to furnish returns for six consecutive months. The petitioner challenged the order, contending that the cancellation was not justified and lacked clarity and reason. Court's Observations and Ruling The Delhi High Court, p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ering to the principles laid down in Section 29(2) of the Central Goods and Services Tax Act 2017. * Implications for Taxpayers and Customers: The judgment underscored the significant implications of such cancellations, notably how customers of the taxpayer are denied input tax credit for the period covered by the retrospective cancellation. Final Judgment The court allowed the petition, set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X