Cancellation of GST Registration for Non-Filing of Returns after Applying

The Delhi High Court has addressed the issue of GST registration cancellation for non-filing of returns after an application for cancellation. In this case, the petitioner, Saroj Gagneja, challenged the retrospective cancellation of their GST registration. The court ruled that the cancellation should take effect from the date the application for cancellation was submitted, rather than being applied retrospectively. This decision emphasizes the importance of processing such applications promptly and correctly to avoid undue hardship to the taxpayers. The case was remanded for reconsideration to ensure compliance with the proper procedural requirements​