High Court: Retrospective GST Cancellation Invalid on Voluntary Surrender 🧾 High Court: Retrospective GST Cancellation Invalid on Voluntary Surrender In a series of significant judgments, Indian High Courts have reinforced the principle that retrospective cancellation of Goods and Services Tax (GST) registration is unjustified when a taxpayer has voluntarily applied for cancellation . These rulings uphold the values of procedural fairness, transparency, and natural justice within the GST regime. 📌 Legal Background: Section 29 of the CGST Act, 2017 Section 29(2) of the Central Goods and Services Tax (CGST) Act, 2017 allows the proper officer to cancel a GST registration, including with retrospective effect. However, the exercise of this power must be justified, proportional, and based on clear legal grounds—particularly where the cancellation is initiated by the taxpayer. ⚖️ Key High Court Judgments 1. Ashish Garg v. Assistant Commissioner of State ...
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