Retrospective GST registration cancellation unsustainable; cancellation effective from SCN date (2 February 2022), relief prospective

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC allowed the writ in part, holding that retrospective cancellation of the GST registration was unsustainable where the SCN did not propose retrospective cancellation; accordingly the cancellation shall take effect from the date of issuance of the SCN (2 February 2022). The Court observed that, despite delay, it would entertain the petition due to intervening circumstances including the death of a partner and dissolution of the firm. The HC concluded that principles of natural justice were not breached in a manner warranting retrospective relief and disposed of the petition, directing that the impugned order operate prospectively from the SCN date.....