Violation of Natural Justice: Delhi HC quashes Retrospective GST Registration Cancellation

In a landmark case, the Delhi High Court annulled the retrospective cancellation of GST registration, citing a violation of natural justice. The petitioner’s registration was canceled without any prior notice, undermining the procedural fairness guaranteed under the law. The court emphasized that providing notice before taking action is a fundamental aspect of natural justice. The ruling serves as a precedent, reinforcing the requirement for authorities to adhere strictly to procedural fairness in GST-related matters, especially when it affects a taxpayer’s business operations.