https://www.taxtmi.com/article/detailed?id=12312 Cancellation of GST registration cannot be applied retrospectively merely because returns were not filed; retrospective cancellation under the CGST framework requires the proper officer to form an objective satisfaction based on material and not by mechanical application of non-filing alone. The officer must consider consequences such as denial of input tax credit and must give notice and an opportunity to respond. Absent material and notice, the effective cancellation date should be the date of the taxpayer's cancellation application, while revenue retains recovery rights. en-us Mon, 12 Feb 2024 19:48:19 +0530 Mon, 12 Feb 2024 19:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12312 Cancellation of GST registration cannot be applied retrospectively merely because returns were not filed; retrospective cancellation under the CGST framework requires the proper officer to form an objective satisfaction based on material and not by mechanical application of non-filing alone. The officer must consider consequences such as denial of input tax credit and must give notice and an opportunity to respond. Absent material and notice, the effective cancellation date should be the date of the taxpayer's cancellation application, while revenue retains recovery rights. Articles Goods and Services Tax - GST Mon, 12 Feb 2024 19:48:19 +0530 https://www.taxtmi.com/article/detailed?id=12312