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GST Registration Cancellation Date Revised to November 2019 After Non-Filing of Returns; Retrospective Effect Overturned.

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Full Text of the Document

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....Cancellation of petitioner’s GST registration - non-filing of returns for a continuous period of six months - The decision to cancel the GST registration with retrospective date cannot be sustained. - it is considered apposite to direct that the cancellation of the petitioner’s GST shall take effect from 28.11.2019 and not from 01.07.2017. - HC....