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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner with ...


GST Registration Cancellation Adjusted to Prospective Effect from March 31, 2022; Future Violations May Trigger Proceedings.

September 27, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner with retrospective effect - it is deemed apposite to direct that the cancellation of petitioner’s GST registration shall take effect from 31.03.2022 (i.e. with Prospective Effect). - However, this would not preclude the concerned authorities from instituting any proceeding if it is found that the petitioner has violated any provisions of the Statute or is liable to pay any tax, interest or liability. - HC

 

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