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GST - Highlights / Catch Notes

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Cancellation of GST registration of the Petitioner with ...

GST

February 8, 2024

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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