GST Registration Cancellation Modified to Align with Business Closure Date; Court Ensures Compliance with Legal Criteria.

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Full Text of the Document

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....Cancellation of GST registration of the petitioner with retrospective effect - According to Section 29(2) of the Central Goods and Services Tax Act, 2017, GST registration can be cancelled retrospectively if certain circumstances are satisfied. However, such cancellation should not be mechanical and must be based on objective criteria. - The high court modifies the cancellation order to operate from 31.03.2020, the date when the petitioner discontinued business activities.....