The HC quashed the retrospective cancellation of the ...

GST Registration Cancellation: Prospective Effect Upheld, Retrospective Cancellation Quashed.

January 22, 2025

Case Laws GST HC

The HC quashed the retrospective cancellation of the petitioner-assessee's GST registration, relying on Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. It held that in the absence of the show cause notice embodying an intent for retrospective cancellation, the cancellation shall be effective from the date of issuance of the show cause notice, not retrospectively.

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The HC quashed the retrospective cancellation of the ...

GST Registration Cancellation: Prospective Effect Upheld, Retrospective Cancellation Quashed.

January 22, 2025

Case Laws GST HC

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