https://www.taxtmi.com/caselaws?id=450386 The HC examined a GST registration cancellation case, finding the retrospective cancellation from 15.11.2017 improper. The court modified the cancellation order to be effective from 30.06.2021, the last date of filed returns. The judgment emphasized the need for objective criteria, specific reasons, and consideration of taxpayer impacts when implementing retrospective cancellations under Section 29 of the GST Act. en-us Thu, 29 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450386 The HC examined a GST registration cancellation case, finding the retrospective cancellation from 15.11.2017 improper. The court modified the cancellation order to be effective from 30.06.2021, the last date of filed returns. The judgment emphasized the need for objective criteria, specific reasons, and consideration of taxpayer impacts when implementing retrospective cancellations under Section 29 of the GST Act. Case-Laws GST Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450386