Bombay High Court Quashes Orders Revoking Voluntary Cancellation of GST Registration and Cancelling Registration Retrospectively for Violation of Natural Justice. The court held that revocation without hearing and retrospective cancellation from a date prior to registration grant are unsustainable under the Central Goods and Services Tax Act, 2017....
The petitioner, Om Impex, a proprietary concern, had voluntarily applied for cancellation of its GST registration on 9 May 2023, which was accepted by the CGST authorities and made effective from 8 Ma...
