Stay updated
The Hon’ble Telangana High Court in M.A. Enterprises held that the GST registration was rightly cancelled under Rule 22(3) of the CGST Rules by the adjudicating authority because the taxpayer could not prove the existence of the declared business premises and had submitted doubtful rental documents.
The Hon’ble Gujarat High Court in Abound It Services allowed petitioner to file GST returns in accordance with the law, subsequent to which, the cancellation of their Goods and Services Tax (“GST”) registration will stand revoked.
The Hon’ble Supreme Court in Roshan Sharma v. Deputy Commissioner of Revenue, State Tax &Anr. [SLP(C) No. 31296/2025, order dated November 10, 2025] held that the question of whether Input Tax Credit (ITC) can be denied solely on the ground that the GST registration of the seller has been cancelled—despite the registration being valid on the date of transaction—requires consideration.
Cancellation of GST registration is a process of de-registering a business entity from the Goods and Services Tax (GST) system. A GST registration can be cancelled for various reasons, which are:
The Hon’ble Calcutta High Court in the case of Nikita Agarwal held that retrospective cancellation of GST registration is arbitrary when the show cause notice (SCN) fails to expressly mention such retrospective effect or provide specific allegations, thereby depriving the taxpayer of an effective opportunity to rebut and violative of principles of natural justice.
The Hon’ble Delhi High Court in the case of Balaji Trading Co. directed the tax department to process the petitioner’s GST registration cancellation application within four weeks where the business was closed and the department had not acted on the pending application despite all sought information being provided.
THE HON’BLE DELHI HIGH COURT IN THE CASE OF – Varun Kumar Arya V/s Commissioner of Delhi Goods and Service Tax , decided on 31-7-2024
THE HON’BLE DELHI HIGH COURT IN THE CASE OF Alibaba Enterprises V/s Sales Tax Officer Class-II AVATO Ward-83, decided on 1-8-2024
The Hon’ble Himachal Pradesh High Court in Himalaya Communication Pvt. Ltd. held that the ITC cannot be denied solely on the ground of retrospective cancellation of supplier’s GST registration without first examining the genuineness of the transaction and relevant documents.
The Hon’ble Allahabad High Court in Kanhaiya Traders , has held that the cancellation of GST registration without issuance of physical/ offline notice to the assessee prior to adjudication order amounts to violation of natural justice, and therefore the cancellation order is to be set aside with directions to afford the assessee opportunity to submit final reply and personal hearing before passing a fresh order.