https://www.taxtmi.com/caselaws?id=447595 HC ruled that GST registration cancellation with retrospective effect from 01.07.2017 was improper due to lack of reasonable justification. The court directed cancellation to be effective from 15.01.2023 and granted four weeks to file pending returns. The decision emphasized procedural fairness and compliance with statutory requirements while preserving tax authorities' rights to pursue other potential violations. en-us Mon, 18 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447595 HC ruled that GST registration cancellation with retrospective effect from 01.07.2017 was improper due to lack of reasonable justification. The court directed cancellation to be effective from 15.01.2023 and granted four weeks to file pending returns. The decision emphasized procedural fairness and compliance with statutory requirements while preserving tax authorities' rights to pursue other potential violations. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447595