https://www.taxtmi.com/caselaws?id=448365 HC ruled that GST registration cancellation with retrospective effect from 01.07.2017 was improper. The court found no valid justification for retrospective cancellation under Section 29(2) of CGST Act. The registration cancellation was modified to be effective from the petitioner's application date of 25.02.2019, allowing tax authorities to pursue legitimate recovery measures while ensuring procedural fairness. en-us Fri, 12 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448365 HC ruled that GST registration cancellation with retrospective effect from 01.07.2017 was improper. The court found no valid justification for retrospective cancellation under Section 29(2) of CGST Act. The registration cancellation was modified to be effective from the petitioner's application date of 25.02.2019, allowing tax authorities to pursue legitimate recovery measures while ensuring procedural fairness. Case-Laws GST Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448365