GST registration cancellation cannot be made retrospective without notice; effective date limited to taxpayer's requested date.

Cancellation of GST registration could not be sustained retrospectively from an earlier date where the order was passed without notice and the taxpayer had itself sought cancellation effective from 1 February 2023. The alleged later non-filing of returns did not justify rejecting that request or imposing a prior effective date. The cancellation was therefore confined to the date requested by the taxpayer, with effect from 1 February 2023.

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Issues: Whether the cancellation of GST registration could be sustained retrospectively from an earlier date despite the petitioner having sought cancellation from 1 February 2023 and without proper notice.

Analysis: The impugned cancellation order was passed without notice to the petitioner. Since the petitioner itself had applied for cancellation of registration with effect from 1 February 2023, the alleged default of non-filing of returns for later periods could not justify rejection or a retrospective cancellation from a prior date.

Conclusion: The retrospective cancellation was not sustained, and the registration cancellation was directed to take effect from 1 February 2023 as sought by the petitioner.

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