Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable
Retrospective Cancellation of GST Registration Beyond Show Cause Notice Proposal Is Invalid and Unsustainable Issue Whether the cancellation of GST registration with retrospective effect is legally sustainable when the Show Cause Notice (SCN) did not propose or contemplate retrospective cancellation. Facts Registration & Cancellation Order: The petitioner, a registered person under the GST regime, had… Read More »