Punjab & Haryana High Court Holds Retrospective GST Registration Cancellation Requires Specific Notice and Minimum 7 Working Days to Respond
The Punjab & Haryana High Court has ruled that authorities must serve a specific show cause notice regarding retrospective cancellation of GST registration, granting the assessee at least seven working days to respond as mandated by Rule 22 of the CGST Rules, 2017. Failure to comply with this requirement renders such cancellation orders invalid.
