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    <title>Retrospective GST Registration Cancellation Affects Input Tax Credit; Court Modifies Effective Date to Business Closure.</title>
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    <description>Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects customers&#039; input tax credit, and the proper officer must consider this consequence before making such a decision. - The court modified the order of cancellation to operate from 01.10.2019, the date the business was shut down.</description>
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      <description>Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects customers&#039; input tax credit, and the proper officer must consider this consequence before making such a decision. - The court modified the order of cancellation to operate from 01.10.2019, the date the business was shut down.</description>
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