Proper Officer Has No Evidence That Taxpayer Did Not Exist At Principal Place Of Business: Delhi HC Quashes Order Cancelling GST Registration With Retro Effect

In a similar case, the Delhi High Court quashed an order canceling a company’s GST registration with retrospective effect. The court ruled that such retrospective cancellations are arbitrary and violate the principles of natural justice. The ruling reinforces the need for transparency and fairness in tax administration, protecting businesses from undue penalization. This case sets a precedent for businesses challenging retrospective actions taken by tax authorities.