Retrospective GST registration cancellation set aside; authority must allow reply and reconsideration, petitioner permitted to respond by 15 October 2025
Case-Laws
GST
The HC set aside the impugned order of retrospective cancellation of the petitioner's GST registration, finding that retrospective cancellation is unsustainable where the show-cause notice did not contemplate retrospective effect and principles of natural justice were infringed by the petitioner's failure to file a reply
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