https://www.taxtmi.com/article/detailed?id=11734 Retrospective cancellation of GST registration without justification is arbitrary despite discretionary power under Section 29; absent material supporting backdating, the authority cannot require a registrant to file returns for periods after business cessation. Where a registrant applied for cancellation after closing operations and the authority backdated cancellation without evidentiary basis, the cancellation must be processed to reflect the taxpayer's cessation period rather than an unjustified earlier date. en-us Wed, 16 Aug 2023 11:07:08 +0530 Wed, 16 Aug 2023 11:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11734 Retrospective cancellation of GST registration without justification is arbitrary despite discretionary power under Section 29; absent material supporting backdating, the authority cannot require a registrant to file returns for periods after business cessation. Where a registrant applied for cancellation after closing operations and the authority backdated cancellation without evidentiary basis, the cancellation must be processed to reflect the taxpayer's cessation period rather than an unjustified earlier date. Articles Goods and Services Tax - GST Wed, 16 Aug 2023 11:07:08 +0530 https://www.taxtmi.com/article/detailed?id=11734