GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST Act

GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST ActCase-LawsGSTThe HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. N

GST Registration Cannot Be Retrospectively Canceled Without Proper Notice and Evidence Under Section 29 of CGST Act
Case-Laws
GST
The HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The

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