Retrospective GST cancellation quashed for violating audi alteram partem; de-registration effective only from 31 December 2024
Case-Laws
GST
The HC held that the impugned order effectuating retrospective cancellation of the Petitioner's GST registration exceeded the scope of the show-cause notice and violated the audi alteram partem principle by failing to put the Petitioner on notice of retrospective de-registration. Consequently, the cancellation order was quashed insofar as it operat
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