Retrospective GST Registration Cancellation from 2017 Quashed; Cancellation Effective from SCN Date June 27, 2023
Case-Laws
GST
The HC quashed the impugned order insofar as it imposed retrospective cancellation of the petitioner's GST registration from 3 July 2017, holding that the cancellation with retrospective effect was unsustainable due to non-application of mind and lack of opportunity to represent against such retrospective action. The court directed that the cancellation shall take effect only from the date of issuance of the SCN, 27 June 2023. The petition was disposed of accordingly.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =