GST registration wrongly cancelled for delay in tax payment despite lack of valid grounds.
Case-Laws
GST
The High Court held that the cancellation of the petitioner's GST registration with retrospective effect was improper. The show cause notice (SCN) cited non-payment of tax, interest or penalty within three months as the reason, which is not a valid ground u/s 29 of the CGST Act for cancellation. The impugned order failed to reflect any reason for cancellation and indicated no amount
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =