The Hon’ble Delhi High Court in the case of Rane Brake Lining Ltd. v. Superintendent, Range-17, Central GST Division [Writ petition (Civil) NO. 2259 OF 2024 dated February 16, 2024] held that the Registration could not be cancelled with retrospective effect mechanically unless the consequences of cancellation are deliberate and justified.
Source A2ztaxcorp
