https://www.taxtmi.com/caselaws?id=751235 HC ruled that retrospective GST registration cancellation was improper. The court modified the cancellation date to 31.12.2019, aligning with the business closure, and emphasized that such cancellations must be based on objective criteria. The decision highlighted the need for proper notice, opportunity to be heard, and transparent reasoning in administrative tax proceedings. en-us Thu, 04 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751235 HC ruled that retrospective GST registration cancellation was improper. The court modified the cancellation date to 31.12.2019, aligning with the business closure, and emphasized that such cancellations must be based on objective criteria. The decision highlighted the need for proper notice, opportunity to be heard, and transparent reasoning in administrative tax proceedings. Case-Laws GST Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751235