https://www.taxtmi.com/caselaws?id=448647 The HC examined a GST registration cancellation case, finding the retrospective cancellation from 11.01.2020 improper. The court modified the cancellation order to be effective from the show cause notice date (08.11.2020), emphasizing that registration cancellations must be based on objective criteria and not mechanically applied. The decision upheld procedural fairness while allowing tax recovery proceedings against the petitioner. en-us Thu, 18 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448647 The HC examined a GST registration cancellation case, finding the retrospective cancellation from 11.01.2020 improper. The court modified the cancellation order to be effective from the show cause notice date (08.11.2020), emphasizing that registration cancellations must be based on objective criteria and not mechanically applied. The decision upheld procedural fairness while allowing tax recovery proceedings against the petitioner. Case-Laws GST Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448647