https://www.taxtmi.com/caselaws?id=447838 HC set aside the retrospective cancellation of petitioner's GST registration, holding the SCN and impugned order legally unsustainable. The court found that non-filing of returns after closure of business with effect from 01.04.2020 could not justify cancellation for the prior period when business was duly conducted. The SCN was held flawed and the cancellation order invalid as it was devoid of reasons and failed to disclose any basis, including for giving retrospective effect. HC allowed the writ petition, directing that cancellation of GST registration shall operate prospectively from 29.05.2020, the date of petitioner's application for cancellation. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447838 HC set aside the retrospective cancellation of petitioner's GST registration, holding the SCN and impugned order legally unsustainable. The court found that non-filing of returns after closure of business with effect from 01.04.2020 could not justify cancellation for the prior period when business was duly conducted. The SCN was held flawed and the cancellation order invalid as it was devoid of reasons and failed to disclose any basis, including for giving retrospective effect. HC allowed the writ petition, directing that cancellation of GST registration shall operate prospectively from 29.05.2020, the date of petitioner's application for cancellation. Case-Laws GST Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447838