GST Registration Cancelled Retroactively Without Proper Notice; Effective Date Adjusted to Align with Return Filing.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cancellation of GST registration of petitioner with retrospective effect - the SCN did not indicate that the petitioner’s GST registration was proposed to be cancelled with retrospective effect. Thus, the petitioner had no effective opportunity to contest the retrospective cancellation of its GST registration - It is considered apposite to direct that the impugned order shall take effect from 31.12.2021, which is till the date the petitioner has filed its returns - HC....