Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
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The Delhi High Court considered the retrospective cancellation of GST registration of the petitioner. The court found that the Show Cause Notice (SCN) and the impugned order lacked details and reasons for the cancellation, violating principles of natural justice. The court referred to Section 29(2) of the Act, stating that registration cannot be cancelled retrospectively without proper justification. The cancellation must be based on objective criteria, not merely due to non-filing of returns. The court noted that both the petitioner and the respondent sought cancellation for different reasons. The petition was disposed of, emphasizing the need for proper justification before cancelling GST registration retrospectively.
The Delhi High Court considered the retrospective cancellation of GST registration of the petitioner. The court found that the Show Cause Notice (SCN) and the impugned order lacked details and reasons for the cancellation, violating principles of natural justice. The court referred to Section 29(2) of the Act, stating that registration cannot be cancelled retrospectively without proper justification. The cancellation must be based on objective criteria, not merely due to non-filing of returns. The court noted that both the petitioner and the respondent sought cancellation for different reasons. The petition was disposed of, emphasizing the need for proper justification before cancelling GST registration retrospectively.
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TaxTMI 
TaxTMI 
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