https://www.taxtmi.com/caselaws?id=434415 Gujarat HC held that petitioner's GST composition scheme registration was validly cancelled from the date of export transaction (16.3.2022) rather than application date (8.4.2022). The court found petitioner's claim of unawareness regarding composition scheme restrictions on exports unbelievable, noting he had filed composition returns and made export transactions knowing the limitations. Since export transactions breach Section 10 conditions of CGST Act, cancellation must be effective from the breach date. The court directed authorities to address software limitations preventing retrospective withdrawal and disposed of the petition favorably regarding the effective cancellation date. en-us Sat, 07 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434415 Gujarat HC held that petitioner's GST composition scheme registration was validly cancelled from the date of export transaction (16.3.2022) rather than application date (8.4.2022). The court found petitioner's claim of unawareness regarding composition scheme restrictions on exports unbelievable, noting he had filed composition returns and made export transactions knowing the limitations. Since export transactions breach Section 10 conditions of CGST Act, cancellation must be effective from the breach date. The court directed authorities to address software limitations preventing retrospective withdrawal and disposed of the petition favorably regarding the effective cancellation date. Case-Laws GST Sat, 07 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434415