Validity of Retrospective cancellation of GST registration of...

Validity of Retrospective cancellation of GST registration of the petitioner - It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer’s registration with retrospective effect is that the taxpayer’s customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period - a taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. - HC