GST Registration Cancelled Retrospectively under CGST Act without showing the Cogent Reason: Delhi HC modifies Order [Read Order]
The court viewed that the Show Cause Notice and the impugned order are also bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice nor the order spell out the reasons for retrospective cancellation
The Delhi High Court modified the order retrospectively cancelling the goods and service tax ( GST ) Registration without showing a cogent reason. It was found that the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the petitioner had no opportunity to…
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