Retrospective GST Registration Cancellation Requires Proper Justification and Notice Under Section 29 of CGST Act
Case-Laws
GST
The HC ruled that retrospective cancellation of GST registration requires proper justification and adherence to natural justice principles. Following Riddhi Siddhi Enterprises precedent, the Court held that Section 29 of CGST Act allows retrospective cancellation only when deemed fit based on objective criteria, not mechanically. The authority's failure to prov
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