GST Registration Cancellation Effective from May 18, 2020, Aligns with Lack of Business Activity Claim.

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Full Text of the Document

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....Cancellation of GST registration with retrospective effect - It is considered apposite to direct that the order cancelling the registration shall take effect from 18.05.2020, the date of the Show-Cause notice. This is because it is the petitioner’s case that no business was conducted thereafter - HC....