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