Cancellation of GST registration of the Petitioner with ...

Retrospective GST Registration Cancellation Affects Input Tax Credit; Court Modifies Effective Date to Business Closure.

February 8, 2024

Case Laws GST HC

Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects customers' input tax credit, and the proper officer must consider this consequence before making such a decision. - The court modified the order of cancellation to operate from 01.10.2019, the date the business was shut down.

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Cancellation of GST registration of the Petitioner with ...

Retrospective GST Registration Cancellation Affects Input Tax Credit; Court Modifies Effective Date to Business Closure.

February 8, 2024

Case Laws GST HC

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