HC limits GST cancellation to Show Cause Notice date, overturns retrospective cancellation from 2017 under Section 29
Case-Laws
GST
The HC quashed the impugned final order of GST cancellation dated 6 September 2024, allowing the petition. The court held that since the taxpayer was found non-existent at the principal place of business during physical verification, retrospective cancellation from 1 July 2017 was inappropriate. Relying on precedent, the HC modified the cancellation date to
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