Delhi HC sets aside Retrospective GST Registration Cancellation Order due to Failure to File ‘Reply of ASMT-10’

The Delhi High Court has annulled the retrospective cancellation of a GST registration due to the failure to file a response to an ASMT-10 notice. The court ruled that the department's action was unjustified as it did not provide adequate time or proper notice for the response. The decision emphasizes the importance of procedural fairness and due process in GST matters. The court found that the retrospective cancellation lacked merit and directed the authorities to reconsider the registration status in accordance with proper legal procedures.