https://www.taxtmi.com/caselaws?id=751111 HC ruled on GST registration cancellation, finding retrospective cancellation improper without objective criteria. The court identified procedural irregularities in the Show Cause Notice, including lack of specific reasons and contradictory statements. The impugned order was modified to cancel registration from the proprietor's demise date, allowing tax recovery while emphasizing proper application of mind by tax authorities. en-us Wed, 03 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751111 HC ruled on GST registration cancellation, finding retrospective cancellation improper without objective criteria. The court identified procedural irregularities in the Show Cause Notice, including lack of specific reasons and contradictory statements. The impugned order was modified to cancel registration from the proprietor's demise date, allowing tax recovery while emphasizing proper application of mind by tax authorities. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751111