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GST - Highlights / Catch Notes

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Retrospective Cancellation of GST registration of petitioner - ...

GST

July 29, 2023

Retrospective Cancellation of GST registration of petitioner - the fact that the petitioner had not filed the returns for a continuous period of six months – the ground on which cancellation was proposed in terms of the Show Cause Notice dated 30.06.2021 – does not, in any manner, justify retrospective cancellation from the date that the registration was granted. - HC

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