Retrospective cancellation of GST registration invalid without clear notice or reasons, effective only from SCN date

Retrospective cancellation of GST registration invalid without clear notice or reasons, effective only from SCN dateCase-LawsGSTThe HC held that the retrospective cancellation of the petitioner’s GST registration was not justified as the show cause notice

Retrospective cancellation of GST registration invalid without clear notice or reasons, effective only from SCN date
Case-Laws
GST
The HC held that the retrospective cancellation of the petitioner's GST registration was not justified as the show cause notice (SCN) did not contemplate such retrospective effect, nor were any reasons provided to support it. Consequently, the cancellation order was to take effect only from the date of the SCN, 4th April 2022. The petition was accordingly di

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