Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC held that retrospective cancellation of petitioner's GST registration was unsustainable as the SCN did not propose cancellation with retrospective effect and lacked reasons justifying such retroactivity. Relying on settled law requiring clear notice and cogent reasons for retrospective cancellation, the Court found the cancellation order dated 17.08.2023 legally untenable. Consequently, the impugned appellate order dated 11.03.2025, which had dismissed petitioner's appeal as time-barred, was also set aside. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of in these terms.
HC held that retrospective cancellation of petitioner's GST registration was unsustainable as the SCN did not propose cancellation with retrospective effect and lacked reasons justifying such retroactivity. Relying on settled law requiring clear notice and cogent reasons for retrospective cancellation, the Court found the cancellation order dated 17.08.2023 legally untenable. Consequently, the impugned appellate order dated 11.03.2025, which had dismissed petitioner's appeal as time-barred, was also set aside. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of in these terms.
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