Retrospective Cancellation of GST Registration: J&K HC directs Dept to restore GSTIN subject to Application from Taxpayer

Retrospective Cancellation of GST Registration: J&K HC Directs Dept to Restore GSTIN Subject to Application from Taxpayer The Jammu & Kashmir High Court has addressed the retrospective cancellation of a GST registration, directing the department to restore the GSTIN, subject to an application from the taxpayer. The court likely found issues with the retrospective cancellation, which can severely impact a business's operations and Input Tax Credit claims. This decision provides relief to businesses facing arbitrary cancellations and underscores the need for proper justification and due process in such administrative actions.