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GST - Highlights / Catch Notes

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Cancellation of GST registration with retrospective effect ...


GST authorities cancelled registration retrospectively without proper reasoning. Court intervened, citing lack of substantive grounds.

Case Laws     GST

October 25, 2024

Cancellation of GST registration with retrospective effect challenged. Court held that authorities failed to provide substantive reasons for rejecting application and issuing show cause notice/cancellation order, merely stating "reply unsatisfactory" and "others" without reasoning. Petition allowed, directing cancellation of petitioner's GST registration from specified date due to lack of proper reasoning by authorities.

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