https://www.taxtmi.com/caselaws?id=450273 HC ruled that GST registration cancellation must be substantively justified, not mechanically applied retrospectively. The court modified the cancellation order from the original retrospective date to the show cause notice date, ensuring procedural fairness. While allowing tax authorities to pursue legitimate recovery, the judgment emphasized the need for clear reasoning and objective criteria when cancelling registration retrospectively. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450273 HC ruled that GST registration cancellation must be substantively justified, not mechanically applied retrospectively. The court modified the cancellation order from the original retrospective date to the show cause notice date, ensuring procedural fairness. While allowing tax authorities to pursue legitimate recovery, the judgment emphasized the need for clear reasoning and objective criteria when cancelling registration retrospectively. Case-Laws GST Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450273