https://www.taxtmi.com/caselaws?id=442777 GST registration cancellation could not be sustained retrospectively from 01.07.2017 where the show cause notice did not propose retrospective effect, the cancellation order gave no reasons for such a drastic consequence, and the record indicated no tax due. Non-filing of returns for six months, by itself, was insufficient to justify backdated cancellation in the absence of recorded justification. The cancellation was therefore held unsustainable to that extent, and the effective date was confined to 31.12.2019. en-us Tue, 05 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442777 GST registration cancellation could not be sustained retrospectively from 01.07.2017 where the show cause notice did not propose retrospective effect, the cancellation order gave no reasons for such a drastic consequence, and the record indicated no tax due. Non-filing of returns for six months, by itself, was insufficient to justify backdated cancellation in the absence of recorded justification. The cancellation was therefore held unsustainable to that extent, and the effective date was confined to 31.12.2019. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442777