No Cancellation of GST Registration for Period of Returns Filed on Failure to File Returns for another Six Months:

The Delhi High Court ruled that Goods and Services Tax (GST) registration cannot be canceled for the period during which returns were duly filed, even if returns for a subsequent six months were not filed. The case involved a taxpayer whose GST registration was canceled due to non-filing of returns for a later period, despite being compliant earlier. The court held that the cancellation was unjustified for the compliant period, emphasizing the need for proportionality in administrative actions. This decision highlights the importance of fair treatment of taxpayers and the protection of their rights under the GST law.