https://www.taxtmi.com/highlights?id=67851 Cancellation of registration certificate of petitioner - petitioner did not remain present on stop during inspection - In absence of any intimating during the spot visit, if it was difficult for him to remain present because of the shift in the office, the cancellation of registration with the retrospective date is fully impermissible. - HC en-us Sat, 21 Jan 2023 15:30:14 +0530 Sat, 21 Jan 2023 15:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67851 Cancellation of registration certificate of petitioner - petitioner did not remain present on stop during inspection - In absence of any intimating during the spot visit, if it was difficult for him to remain present because of the shift in the office, the cancellation of registration with the retrospective date is fully impermissible. - HC Highlights GST Sat, 21 Jan 2023 15:30:14 +0530 https://www.taxtmi.com/highlights?id=67851