https://www.taxtmi.com/article/detailed?id=12257 Retrospective cancellation under Section 29(2) of the CGST Act requires objective satisfaction by the proper officer and adequate particulars in the show cause notice; cancellation cannot be mechanical, and registration should not be cancelled retrospectively for periods where returns were filed and the taxpayer was compliant. The impugned notice and order were set aside for lack of proper reasoning, subject to the revenue's option to proceed with a proper notice and hearing. en-us Mon, 29 Jan 2024 07:54:50 +0530 Mon, 29 Jan 2024 07:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12257 Retrospective cancellation under Section 29(2) of the CGST Act requires objective satisfaction by the proper officer and adequate particulars in the show cause notice; cancellation cannot be mechanical, and registration should not be cancelled retrospectively for periods where returns were filed and the taxpayer was compliant. The impugned notice and order were set aside for lack of proper reasoning, subject to the revenue's option to proceed with a proper notice and hearing. Articles Goods and Services Tax - GST Mon, 29 Jan 2024 07:54:50 +0530 https://www.taxtmi.com/article/detailed?id=12257