Where assessee applied for cancellation of registration, cancelling it with retrospective effect by fresh notice is not valid: Delhi HC Petitioner impugns order dated 02.03.2023 whereby the petitioner's GST registration was cancelled with the retrospective effect from 02.07.2017

Since it is the petitioner's case that he had closed the business in Delhi with effect from 31.03.2022, the petitioner could not be expected to file any returns thereafter.

The court directed the cancellation to take effect from 31.03.2022, while allowing authorities to pursue further proceedings if necessary.

Title: Krishna Traders vs Commissioner Of CGST Court: Delhi High Court Title: W.P.(C) 12359/2023 & CM APPL. 48689/2023 Dated: 20-Sep-2023