https://www.taxtmi.com/caselaws?id=757193 Retrospective GST registration cancellation was unsustainable where the show-cause notice relied only on an undisclosed complaint and the cancellation order gave no independent reasons beyond repeating the notice, depriving the taxpayer of a meaningful opportunity to respond. The Delhi HC found that such deficient notice and reasoning could not justify cancellation from an anterior date. However, because the business had closed and the taxpayer had sought cancellation on that basis, the registration was accepted as cancelled prospectively from the date of the impugned order, leaving statutory dues and lawful departmental action unaffected. en-us Mon, 05 Aug 2024 00:00:00 +0530 Thu, 08 May 2025 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757193 Retrospective GST registration cancellation was unsustainable where the show-cause notice relied only on an undisclosed complaint and the cancellation order gave no independent reasons beyond repeating the notice, depriving the taxpayer of a meaningful opportunity to respond. The Delhi HC found that such deficient notice and reasoning could not justify cancellation from an anterior date. However, because the business had closed and the taxpayer had sought cancellation on that basis, the registration was accepted as cancelled prospectively from the date of the impugned order, leaving statutory dues and lawful departmental action unaffected. Case-Laws GST Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757193