GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper Reasoning

GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper ReasoningCase-LawsGSTThe HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 Febru

GST Registration Cancellation Cannot Be Applied Retrospectively Without Prior Notice and Proper Reasoning
Case-Laws
GST
The HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 February 2024) rather than retrospectively from 7 February 2019. The Court found the retrospective cancellation invalid due to absence of supporting reasons in the original SCN and failure to provide prior notice to the petitioner, which

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