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Retrospective cancellation of GST registration requires a specific proposal in the show cause notice and disclosure of the material relied upon; absence of any proposal for retrospective effect in the notice vitiates such cancellation and the order must be set aside. Where reliance is placed on supporting documents or verification reports, those documents must be supplied so the person affected can meet the case; failure to supply them renders cancellation unsustainable. Any fresh order must be a reasoned, speaking order demonstrating application of mind and must follow service of proper notice, disclosure of materials and an opportunity to be heard.
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