Retrospective GST registration cancellation is invalid if not proposed in the preceding Show Cause Notice.
Retrospective GST registration cancellation is invalid if not proposed in the preceding Show Cause Notice. Issue Whether an order cancelling a taxpayer’s GST registration with retrospective effect is legally sustainable when the preceding Show Cause Notice (SCN) did not explicitly propose or mention cancellation with retrospective effect under Section 29 of the CGST Act. Facts… Read More »