GST Registration Cancellation does not nullify tax liabilities for prior periods: Bombay HC

Kloud Data Labs Private Limited and Another Vs Deputy Commissioner of State Tax (Bombay High Court) The Bombay High Court addressed a petition challenging an order dated 09.01.2023 under Section 73(9) read with Rule 142 of the Maharashtra GST Act, by which the petitioners were assessed to GST of Rs.14,77,371/- for the period July 2017 to March 2018, inclusive of interest and penalty. The petitioners argued that their GST registration had been cancelled w.e.f. 01.02.2020, and since the cancellation order dated 28.04.2020 did not indicate any recoverable amount, the assessment under Section 73 w...