Retrospective GST registration cancellation is permissible where the statute authorises cancellation from any date and suspension during proceedings.

Section 29(2) of the CGST Act expressly permits cancellation of GST registration from any date, including a retrospective date, and its second proviso allows suspension of registration during pending cancellation proceedings for the prescribed period and manner. The phrase "as may be prescribed" was read as referring to the prescription under Section 29 itself. The challenge to Section 29(2) and Rule 21(a) was not entertained in the writ petition, as the Court found no sufficient ground to invoke writ jurisdiction and noted that the notice process provided an opportunity to reply and seek personal hearing.

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Issues: (i) Whether cancellation and suspension of GST registration with retrospective effect is permissible under Section 29(2) of the CGST Act and the relevant Rules. (ii) Whether the challenge to Section 29(2) and Rule 21(a) of the GST Rules was fit to be entertained in the writ petition.

Issue (i): Whether cancellation and suspension of GST registration with retrospective effect is permissible under Section 29(2) of the CGST Act and the relevant Rules.

Analysis: Section 29(2) expressly permits cancellation of registration from any date, including a retrospective date. The second proviso to Section 29(2) also empowers suspension of registration during pendency of cancellation proceedings for such period and in such manner as may be prescribed. The expression "as may be prescribed" was treated as referring to the prescription under Section 29 itself.

Conclusion: Retrospective cancellation and suspension of GST registration are permissible in law.

Issue (ii): Whether the challenge to Section 29(2) and Rule 21(a) of the GST Rules was fit to be entertained in the writ petition.

Analysis: The Court found no valid ground to entertain the challenge to the statutory provisions. It also noted that the show cause notice afforded an opportunity to reply and personal hearing, and the objections raised in the writ petition could be taken in the show cause reply.

Conclusion: The challenge was not entertained.

Final Conclusion: The writ petition failed on merits and was dismissed, while the legal questions were left open for decision in an appropriate proceeding.

Ratio Decidendi: Where the statute expressly authorizes cancellation of registration from any date and permits suspension during cancellation proceedings, retrospective cancellation and corresponding suspension are legally permissible.

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