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