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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the retrospective cancellation of GST registration should be restricted to the date of the show cause notice instead of operating from an earlier date.
Analysis: The petition challenged cancellation of GST registration with retrospective effect from 01 July 2017. The respondent, on instructions, accepted that the cancellation could be made effective from the date of the show cause notice, 04 September 2021. The request was accepted and the portal was directed to be updated accordingly, with consequential directions for reopening the portal for filing returns and documents if required.
Conclusion: The cancellation was restricted to take effect from 04 September 2021, and the petitioner obtained partial relief against the retrospective cancellation.
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