https://www.taxtmi.com/caselaws?id=756871 HC ruled that GST registration cancellation with retrospective effect was improper. The court modified the cancellation order to be effective from the deceased taxpayer's date of death, not the initial registration date. While authorities can pursue outstanding taxes, the retrospective cancellation was deemed unwarranted without valid justification under GST Act provisions. The judgment emphasized procedural fairness in tax registration cancellations. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756871 HC ruled that GST registration cancellation with retrospective effect was improper. The court modified the cancellation order to be effective from the deceased taxpayer's date of death, not the initial registration date. While authorities can pursue outstanding taxes, the retrospective cancellation was deemed unwarranted without valid justification under GST Act provisions. The judgment emphasized procedural fairness in tax registration cancellations. Case-Laws GST Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756871