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Retrospective cancellation of GST registration - The show cause notice issued to the petitioner did not specify any cogent reason for cancellation but merely stated the non-filing of returns for six months. Moreover, it failed to indicate the date and time for the petitioner's appearance for a personal hearing. The High Court emphasized that the cancellation of GST registration, especially with retrospective effect, must be based on objective criteria and not merely because of non-filing of returns. The court modified the impugned order to cancel the registration with effect from the date the petitioner filed the application for cancellation. - However, it allowed the respondent to take appropriate steps for recovery of taxes, penalties, or interest as per the law.
Retrospective cancellation of GST registration - The show cause notice issued to the petitioner did not specify any cogent reason for cancellation but merely stated the non-filing of returns for six months. Moreover, it failed to indicate the date and time for the petitioner's appearance for a personal hearing. The High Court emphasized that the cancellation of GST registration, especially with retrospective effect, must be based on objective criteria and not merely because of non-filing of returns. The court modified the impugned order to cancel the registration with effect from the date the petitioner filed the application for cancellation. - However, it allowed the respondent to take appropriate steps for recovery of taxes, penalties, or interest as per the law.
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