https://www.taxtmi.com/article/detailed?id=12179 Departmental cancellation of GST registration must be preceded by a coherent show cause notice specifying grounds, offending particulars and any retrospective effect; absent such particulars or explicit retrospective notice, cancellation with retrospective effect is procedurally vulnerable. The adjudicating authority must apply its own mind, afford a reasonable opportunity to be heard consistent with Natural Justice, and align cancellation effectivity to the period of alleged non-compliance or business closure rather than from the date of original registration. en-us Fri, 29 Dec 2023 09:42:24 +0530 Fri, 29 Dec 2023 09:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12179 Departmental cancellation of GST registration must be preceded by a coherent show cause notice specifying grounds, offending particulars and any retrospective effect; absent such particulars or explicit retrospective notice, cancellation with retrospective effect is procedurally vulnerable. The adjudicating authority must apply its own mind, afford a reasonable opportunity to be heard consistent with Natural Justice, and align cancellation effectivity to the period of alleged non-compliance or business closure rather than from the date of original registration. Articles Goods and Services Tax - GST Fri, 29 Dec 2023 09:42:24 +0530 https://www.taxtmi.com/article/detailed?id=12179