https://www.taxtmi.com/highlights?id=75368 Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on objective criteria and not merely due to non-filing of returns. - The consequences of retrospective cancellation, such as denial of input tax credit to customers, were considered. - Both the petitioner and the department sought cancellation of GST registration, albeit for different reasons. - The impugned order was modified, and the registration was treated as cancelled from the date of the show cause notice, i.e., 11.07.2023. en-us Sat, 02 Mar 2024 11:49:48 +0530 Sat, 02 Mar 2024 11:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75368 Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on objective criteria and not merely due to non-filing of returns. - The consequences of retrospective cancellation, such as denial of input tax credit to customers, were considered. - Both the petitioner and the department sought cancellation of GST registration, albeit for different reasons. - The impugned order was modified, and the registration was treated as cancelled from the date of the show cause notice, i.e., 11.07.2023. Highlights GST Sat, 02 Mar 2024 11:49:48 +0530 https://www.taxtmi.com/highlights?id=75368