Delhi High Court strikes down Retrospective GST Cancellation as it does not satisfy CGST Section 29(2)

The Delhi High Court struck down the retrospective cancellation of a GST registration, ruling that it did not meet the requirements of Section 292 of the CGST Act. The court found that the retrospective application of cancellation was unjustified, as the legal provisions for such action were not appropriately followed. This decision reinforces the importance of adhering to legal procedures and provides relief to taxpayers who may be unfairly penalized by retrospective actions. It also highlights the judiciary’s role in safeguarding against arbitrary administrative decisions.