Balaji Industries Vs Principal Commissioner CGST Delhi North Commissionerate & Anr (Delhi High Court)

Delhi High Court held that GST registration cannot be cancelled with retrospective effect. Accordingly, GST registration cancelled from the date on which it the registration was suspended.Facts- The petitioner has filed the present petition praying that the order dated 10.06.2022 whereby the petitioner’s GST registration was cancelled with retrospective effect from 11.09.2017 be modified to the limited extent that the same be made operative from March, 2022.
It is the petitioner’s case that since it had stopped carrying on business in March 2022, it did not examine the GST portal which, in any event, was accessible only by its Chartered Accountant. The petitioner also did not receive the notice as its registered email was also that of its Chartered Accountant.Conclusion- Held that the present petition is disposed of with the direction that the petitioner’s GST registration stands cancelled with effect from 24.05.2022 (being the date on which it was suspended) and not with retrospective effect from 11.09.2017.