Lawgics – Judgment No. 174

Synopsis: The GST RC cancellation order was set aside as it lacked reasons and violated the principles of natural justice because the SCN did not propose the cancellation of GST registration ab initio i.e. from the date of registration.

CGST Act/DGST Act allows cancellation of registration with retrospective effect, but such action cannot be arbitrary and must be reasoned.

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.