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

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice in Show Cause NoticeCase-LawsGSTThe HC held that the retrospective cancellation of petitioner’s GST registration was invalid due to procedural defects in the Show Cause Notice. The

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice in Show Cause Notice
Case-Laws
GST
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principl

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