https://www.taxtmi.com/caselaws?id=449793 HC ruled that retrospective GST registration cancellation from 01.07.2017 was invalid. The court modified the cancellation order to be effective from 31.03.2020, when business was discontinued. The decision emphasized that retrospective cancellation lacks proper justification and can adversely impact taxpayers' input tax credit. The show cause notice was deemed unsustainable, and the department was allowed to recover any outstanding dues through legal procedures. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449793 HC ruled that retrospective GST registration cancellation from 01.07.2017 was invalid. The court modified the cancellation order to be effective from 31.03.2020, when business was discontinued. The decision emphasized that retrospective cancellation lacks proper justification and can adversely impact taxpayers' input tax credit. The show cause notice was deemed unsustainable, and the department was allowed to recover any outstanding dues through legal procedures. Case-Laws GST Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449793