Court Quashes GST Registration Cancellation for Lack of Justification; Emphasizes Need for Reasoned Orders.
Case-Laws
GST
The court dealt with the power to cancel GST registration retrospectively u/s 29 of the Central Goods and Services Tax Act, 2017. It held that while the provision enables retrospective cancellation, the mere existence of such power does not justify its invocation. The order u/s 29(2) must reflect reasons for cancelling registration retrospectively, considering the de
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