No Retrospective GST Registration Cancellation Without Proper Hearing: Bombay HC

J. N. Lighting India LLP Vs Union of India & Ors. (Bombay High Court) Retrospective GST Registration Cancellation Without Reasons Cannot Sustain Section 63 Best Judgment Assessment; SCN Quashed by Bombay High Court The petitioner is a manufacturer. It converted from a partnership firm to LLP. During the intervening period; the petitioner paid GST on sales through the old registration. The said registration was sought to be cancelled by the department retrospectively. The application for revocation of such cancellation was also rejected. In the mean time; show cause notice came to be issued...