Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN

The Delhi High Court limited the cancellation of a taxpayer's GST registration to the date of suspension, rejecting the retrospective application of the cancellation order. The court found that the show cause notice issued to the taxpayer lacked specific reasons, which invalidated the cancellation's retrospective effect. This ruling emphasizes the importance of procedural fairness in GST matters, ensuring that taxpayers are not unduly penalized without proper justification.