https://www.taxtmi.com/caselaws?id=755311 Section 29(2) of the CGST Act permits retrospective cancellation of GST registration, but that power must be exercised on a recorded rational basis and after giving the taxpayer a meaningful opportunity to meet the proposed retrospective effect. Where neither the show cause notice nor the cancellation order states reasons for selecting a retrospective date, the retrospective component cannot be sustained. The cancellation itself was maintained because the taxpayer did not dispute it on merits, but its operation was confined prospectively from the date of the impugned order. en-us Wed, 03 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755311 Section 29(2) of the CGST Act permits retrospective cancellation of GST registration, but that power must be exercised on a recorded rational basis and after giving the taxpayer a meaningful opportunity to meet the proposed retrospective effect. Where neither the show cause notice nor the cancellation order states reasons for selecting a retrospective date, the retrospective component cannot be sustained. The cancellation itself was maintained because the taxpayer did not dispute it on merits, but its operation was confined prospectively from the date of the impugned order. Case-Laws GST Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755311