https://www.taxtmi.com/caselaws?id=448473 HC held that retrospective GST registration cancellation requires objective criteria and proper reasoning. The court modified the cancellation order from the original retrospective date to 23.12.2022, allowing tax authorities to take lawful action. The decision emphasized the need for cogent reasons when cancelling registration, considering potential impacts on input tax credit and ensuring procedural fairness. en-us Thu, 11 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448473 HC held that retrospective GST registration cancellation requires objective criteria and proper reasoning. The court modified the cancellation order from the original retrospective date to 23.12.2022, allowing tax authorities to take lawful action. The decision emphasized the need for cogent reasons when cancelling registration, considering potential impacts on input tax credit and ensuring procedural fairness. Case-Laws GST Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448473