Delhi High Court ruled that GST registration cannot be retrospectively cancelled solely for non-filing of returns for six months. The court emphasized the need for additional justifications beyond non-compliance and highlighted the lack of consideration for active business periods. The cancellation order lacked justification beyond the last filed return date (31-12-2021). Case: Raj Enterprises v. Superintendent, Range 25 GST Division [W.P.(C) NO. 15777 OF 2023 & CM NO. 63373 OF 2023].