Retrospective cancellation of GST registration was held...

Retrospective cancellation of GST registration was held permissible because section 29(2) expressly allows cancellation from any date, including a past date, and the second proviso authorises suspension of registration during pending cancellation proceedings. The HC rejected the contention that suspension cannot operate retrospectively. It also declined to entertain the challenge to the cancellation provisions and the show cause notice, noting that fraud was alleged, time and personal hearing were granted, and the petitioner had filed no reply despite opportunity. The writ was dismissed, leaving the petitioner to raise all available pleas in response to the notice.