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    <description>HC ruled that GST registration cancellation with retrospective effect was improper. The court found violations of natural justice principles and inconsistencies in the Show Cause Notice. Parties ultimately agreed to modify the cancellation order&#039;s effective date from the original retrospective date to the date of the SCN, preserving authorities&#039; rights to pursue statutory non-compliances while ensuring procedural fairness.</description>
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      <description>HC ruled that GST registration cancellation with retrospective effect was improper. The court found violations of natural justice principles and inconsistencies in the Show Cause Notice. Parties ultimately agreed to modify the cancellation order&#039;s effective date from the original retrospective date to the date of the SCN, preserving authorities&#039; rights to pursue statutory non-compliances while ensuring procedural fairness.</description>
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