Retrospective GST Registration Cancellation Quashed, Effective from Show Cause Notice Date.
Case-Laws
GST
The High Court quashed the order cancelling the petitioner's GST registration retrospectively from July 2, 2017. The cancellation was held to be effective from January 15, 2023, the date of issuance of the show cause notice. The court found that the absence of reasons in the show cause notice for retrospective cancellation rendered the impugned order unsustainable. The allegation of
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