Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored

Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restoredCase-LawsGSTThe HC set aside the retrospective cancellation of the Petitioner’s GST registration and quashed the impugned cance

Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
Case-Laws
GST
The HC set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground

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