GST registration cancellation effective only from SCN dated 9 October 2024; cannot operate retrospectively where no reply filed
Case-Laws
GST
The HC held that, where the show-cause notice did not seek retrospective cancellation and the Petitioner failed to file any reply, the impugned order cannot operate retrospectively. Consequently, the cancellation of the Petitioner's GST registration is declared effective only from the date of issuance of the SCN dated 9 October 2024. The CGST Depa
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