Retrospective Cancellation of GST Registration for Non-existance at principal place after rejection of amendment application

The Delhi High Court remanded a case involving the retrospective cancellation of GST registration due to non-existence at the principal place. Initially rejected, the application for amendment was reconsidered, emphasizing procedural fairness and adherence to principles of natural justice. The court directed the GST authorities to review the application afresh, stressing the importance of providing an opportunity to be heard before final decisions are made.