https://www.taxtmi.com/caselaws?id=442000 The HC allowed the petition challenging the retrospective cancellation of the petitioner's GST registration from 01.07.2017. The court found the cancellation order unreasoned, as the show cause notice did not mention retrospective cancellation or any inquiry confirming non-existence at the declared business address. The petitioner had applied for cancellation on 20.11.2020, stating cessation of business. Therefore, the HC directed that the cancellation be effective only from 20.11.2020, not retrospectively. en-us Wed, 16 Aug 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442000 The HC allowed the petition challenging the retrospective cancellation of the petitioner's GST registration from 01.07.2017. The court found the cancellation order unreasoned, as the show cause notice did not mention retrospective cancellation or any inquiry confirming non-existence at the declared business address. The petitioner had applied for cancellation on 20.11.2020, stating cessation of business. Therefore, the HC directed that the cancellation be effective only from 20.11.2020, not retrospectively. Case-Laws GST Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442000