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GST - Highlights / Catch Notes

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Retrospective cancellation of GST registration of the petitioner ...


Court Voids Retrospective GST Cancellation, Orders Fair Adjudication Process Due to Procedural Errors.

February 21, 2024

Case Laws     GST     HC

Retrospective cancellation of GST registration of the petitioner - The High Court set aside the impugned order of GST registration cancellation was due to procedural flaws and lack of reasoning. The petitioner was granted an opportunity to file a reply to the Show Cause Notice, and adjudication proceedings were directed to be concluded within a specified timeframe.

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