Retrospective GST registration cancellation set aside; cancellation can apply only from SCN date July 26, 2023
Case-Laws
GST
The HC set aside the retrospective cancellation of the Petitioner's GST registration backdated to 21 July 2017 and held the impugned rejection order invalid for lack of reasons. Noting the Petitioner had sought cancellation and that the SCN did not propose retrospective cancellation, the Court directed that cancellation, if sustained, shall operate only from the S
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