GST Registration Cancellation Cannot Be Retrospective Without Prior Notice and Proper Reasoning in Show Cause Notice

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice and Proper Reasoning in Show Cause NoticeCase-LawsGSTHC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The n

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice and Proper Reasoning in Show Cause Notice
Case-Laws
GST
HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of retrospective cancellation or provide supporting reasons, violating principles of natural justice. The Court determined that the absence of prior notice regarding retrospective action and lac

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