GST Registration Cancellation Cannot Be Retrospective Without Prior Notice And Reasons In Show Cause Notice

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice And Reasons In Show Cause NoticeCase-LawsGSTHC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The ori

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice And Reasons In Show Cause Notice
Case-Laws
GST
HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the intent for retrospective cancellation or provide supporting reasons, violating principles of natural justice. The Court determined that absence of prior notice regarding retrospective action rendered

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