https://www.taxtmi.com/caselaws?id=448742 The SC examined a GST registration cancellation case, focusing on retrospective cancellation and procedural fairness. The court modified the cancellation date to align with the petitioner's last business operation, emphasizing that retrospective cancellation requires objective criteria and opportunity for the taxpayer to respond. The judgment directed the petitioner to file pending returns and allowed tax authorities to pursue outstanding liabilities within legal provisions. en-us Mon, 22 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448742 The SC examined a GST registration cancellation case, focusing on retrospective cancellation and procedural fairness. The court modified the cancellation date to align with the petitioner's last business operation, emphasizing that retrospective cancellation requires objective criteria and opportunity for the taxpayer to respond. The judgment directed the petitioner to file pending returns and allowed tax authorities to pursue outstanding liabilities within legal provisions. Case-Laws GST Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448742