https://www.taxtmi.com/article/detailed?id=12450 Retrospective cancellation of GST registration is permissible only on objective grounds and not by mechanical application; a vague show cause notice that omits reference to specific invoices does not notify the registrant of prospective retrospective cancellation, and the registrant must be given an opportunity to object. Authorities must consider effects such as denial of input tax credit to recipients, and mere non filing of returns does not automatically justify retrospective cancellation covering periods with filed returns and paid tax. en-us Sat, 23 Mar 2024 08:27:24 +0530 Sat, 23 Mar 2024 08:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12450 Retrospective cancellation of GST registration is permissible only on objective grounds and not by mechanical application; a vague show cause notice that omits reference to specific invoices does not notify the registrant of prospective retrospective cancellation, and the registrant must be given an opportunity to object. Authorities must consider effects such as denial of input tax credit to recipients, and mere non filing of returns does not automatically justify retrospective cancellation covering periods with filed returns and paid tax. Articles Goods and Services Tax - GST Sat, 23 Mar 2024 08:27:24 +0530 https://www.taxtmi.com/article/detailed?id=12450