GST registration cancelled retrospectively without valid SCN, violating natural justice. Order lacked reasons & wrongly backdated.
Case-Laws
GST
Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify any reason or provision allegedly violated by petitioner. SCN failed to propose cancellation with retrospective effect. SCN bereft of reasons, failing to meet standards required f
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