https://www.taxtmi.com/caselaws?id=449916 HC reviewed a GST registration cancellation case, challenging retrospective cancellation from 01.07.2017. The court modified the cancellation date to 14.08.2019, aligning with the Show Cause Notice date. The ruling emphasized that retrospective registration cancellation must be based on objective criteria and consider potential impacts on input tax credit. The petitioner's registration was cancelled, with respondents retaining rights to recover any outstanding taxes or penalties. en-us Wed, 14 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449916 HC reviewed a GST registration cancellation case, challenging retrospective cancellation from 01.07.2017. The court modified the cancellation date to 14.08.2019, aligning with the Show Cause Notice date. The ruling emphasized that retrospective registration cancellation must be based on objective criteria and consider potential impacts on input tax credit. The petitioner's registration was cancelled, with respondents retaining rights to recover any outstanding taxes or penalties. Case-Laws GST Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449916