Retrospective cancellation of GST registration due to failure to ...

Court Rules GST Registration Cancellation Must Be Reasoned, Effective from Notice Date, Not Retrospectively, u/s 29(2) CGST Act.

July 20, 2024

Case Laws GST HC

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause notice (SCN) - violation of principles of natural justice - Although Proper Officer has power to cancel GST registration from deemed fit date u/s 29(2) of CGST Act, such powers cannot be used arbitrarily - Decision to cancel registration with retrospective effect must be informed by reason - No reasons found in impugned SCN or order supporting cancellation of registration from date it was granted - Cancellation of GST registration to be effective from date of impugned SCN and not retrospectively - Petition disposed off.

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Retrospective cancellation of GST registration due to failure to ...

Court Rules GST Registration Cancellation Must Be Reasoned, Effective from Notice Date, Not Retrospectively, u/s 29(2) CGST Act.

July 20, 2024

Case Laws GST HC

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