https://www.taxtmi.com/caselaws?id=448810 GST registration cancellation case addressed retrospective cancellation grounds. HC ruled cancellation cannot be mechanical and must be based on objective criteria. The court modified the cancellation order to operate from business discontinuation date, directing the taxpayer to provide requisite details and allowing tax recovery procedures. The judgment emphasizes procedural fairness and consideration of input tax credit consequences in registration cancellations. en-us Wed, 24 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448810 GST registration cancellation case addressed retrospective cancellation grounds. HC ruled cancellation cannot be mechanical and must be based on objective criteria. The court modified the cancellation order to operate from business discontinuation date, directing the taxpayer to provide requisite details and allowing tax recovery procedures. The judgment emphasizes procedural fairness and consideration of input tax credit consequences in registration cancellations. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448810