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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner with ...


Court Rules Against Retrospective GST Registration Cancellation; Directive Issued to Resolve Petitioner's Case.

August 23, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner with retrospective effect from 01.07.2017 - Assessee filed the application for cancellation of registration but failed to submit the reply to the Show Cause notice issued - petitioner was not available at the principal place of business after he had ceased to carry on any business - Order of cancellation with retrospective effect is not correct - Direction issued - HC

 

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