Retrospective cancellation of GST registration of the petitioner - The High Court found deficiencies in...

Retrospective cancellation of GST registration of the petitioner - The High Court found deficiencies in the notice and order, emphasizing the need for specific grounds and objective criteria for retrospective cancellations. It modified the order to cancel registration from the date of the show cause notice issuance, considering the petitioner's business closure and compliance. However, it clarified that recovery actions for dues remain permissible, provided proper procedure is followed. .....

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