https://www.taxtmi.com/caselaws?id=758979 A GST registration cancellation with retrospective effect cannot be sustained unless the taxpayer is put on notice of that proposal and the order records reasons for operating from the original date of registration. Here, the show cause notice only proposed cancellation for non-filing of returns and did not seek retrospective cancellation, while the cancellation order gave no justification for backdating the cancellation. The court therefore held the retrospective cancellation unsustainable and directed restoration of the registration forthwith, noting that restoration would enable compliance, including filing returns and discharging tax dues. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758979 A GST registration cancellation with retrospective effect cannot be sustained unless the taxpayer is put on notice of that proposal and the order records reasons for operating from the original date of registration. Here, the show cause notice only proposed cancellation for non-filing of returns and did not seek retrospective cancellation, while the cancellation order gave no justification for backdating the cancellation. The court therefore held the retrospective cancellation unsustainable and directed restoration of the registration forthwith, noting that restoration would enable compliance, including filing returns and discharging tax dues. Case-Laws GST Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758979