https://www.taxtmi.com/caselaws?id=752499 The petitioner, a metal scrap trader, contested a Show Cause Notice and order for retrospective GST registration cancellation from 09.10.2019. The HC found the cancellation lacked reasoning and was issued without objective criteria. The Court modified the cancellation to be effective from 02.08.2023, aligning with the petitioner's business closure in September 2023. The petitioner must comply with CGST Act provisions, while Respondents may pursue dues recovery legally, including issuing a proper Show Cause Notice for retrospective cancellation. The petition was disposed of, delineating parties' rights and obligations. en-us Wed, 08 May 2024 00:00:00 +0530 Fri, 10 May 2024 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752499 The petitioner, a metal scrap trader, contested a Show Cause Notice and order for retrospective GST registration cancellation from 09.10.2019. The HC found the cancellation lacked reasoning and was issued without objective criteria. The Court modified the cancellation to be effective from 02.08.2023, aligning with the petitioner's business closure in September 2023. The petitioner must comply with CGST Act provisions, while Respondents may pursue dues recovery legally, including issuing a proper Show Cause Notice for retrospective cancellation. The petition was disposed of, delineating parties' rights and obligations. Case-Laws GST Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752499