https://www.taxtmi.com/caselaws?id=448985 The SC examined a GST registration cancellation case, finding the retrospective cancellation from 2017 improper. The court modified the cancellation order to operate from 02.03.2023, directing the petitioner to submit requisite returns. While acknowledging procedural irregularities in the show cause notice, the court allowed tax authorities to pursue recovery, emphasizing judicious exercise of discretion in registration cancellations. en-us Mon, 29 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448985 The SC examined a GST registration cancellation case, finding the retrospective cancellation from 2017 improper. The court modified the cancellation order to operate from 02.03.2023, directing the petitioner to submit requisite returns. While acknowledging procedural irregularities in the show cause notice, the court allowed tax authorities to pursue recovery, emphasizing judicious exercise of discretion in registration cancellations. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448985