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

Retrospective GST registration cancellation for non-filing returns violates natural justice. Cancellation must cite reasons. Registration cancellation effective from notice date, not retrospective.

Case Laws GST

July 20, 2024

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 ...

Retrospective GST registration cancellation for non-filing returns violates natural justice. Cancellation must cite reasons. Registration cancellation effective from notice date, not retrospective.

Case Laws GST

July 20, 2024

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