The petitioner's GST registration was cancelled retrospectively ...

GST registration cancelled retrospectively without valid reasons; authority overstepped, order modified for prospective effect.

Case Laws GST

September 21, 2024

The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can cancel registration retrospectively u/s 29(2) of the CGST/DGST Act, the decision cannot be arbitrary. The show cause notice did not propose retrospective cancellation. The impugned order lacked reasoning for retrospective cancellation. Therefore, the order was modified to make cancellation operative from the show cause notice date instead of retrospectively.

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The petitioner's GST registration was cancelled retrospectively ...

GST registration cancelled retrospectively without valid reasons; authority overstepped, order modified for prospective effect.

Case Laws GST

September 21, 2024

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