https://www.taxtmi.com/caselaws?id=436130 HC found that GST registration cancellation with retrospective effect was improper. The court directed cancellation from show cause notice date (11.12.2020) instead of original registration date (01.07.2017). Respondents retain rights to pursue tax recovery, interest, and penalties consistent with legal provisions. The decision emphasized procedural fairness in exercising administrative powers under Section 29(2) of CGST Act. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436130 HC found that GST registration cancellation with retrospective effect was improper. The court directed cancellation from show cause notice date (11.12.2020) instead of original registration date (01.07.2017). Respondents retain rights to pursue tax recovery, interest, and penalties consistent with legal provisions. The decision emphasized procedural fairness in exercising administrative powers under Section 29(2) of CGST Act. Case-Laws GST Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436130