https://www.taxtmi.com/caselaws?id=760708 Delhi HC quashed retrospective cancellation of GST registration due to inadequate reasons and violation of natural justice principles. The authority failed to provide rudimentary justification for retroactive cancellation under Section 29(2), and the original show cause notice did not indicate intention for retrospective effect. The court modified the cancellation order dated 27 September 2022 to take effect from 09 September 2022 (show cause notice date) instead of the originally imposed retrospective date of 12 November 2019. Petition was allowed. en-us Mon, 30 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760708 Delhi HC quashed retrospective cancellation of GST registration due to inadequate reasons and violation of natural justice principles. The authority failed to provide rudimentary justification for retroactive cancellation under Section 29(2), and the original show cause notice did not indicate intention for retrospective effect. The court modified the cancellation order dated 27 September 2022 to take effect from 09 September 2022 (show cause notice date) instead of the originally imposed retrospective date of 12 November 2019. Petition was allowed. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760708