https://www.taxtmi.com/caselaws?id=763642 Retrospective cancellation of GST registration cannot be sustained when the order is issued in a prescribed format without reasons. The authority must consider the taxpayer's reply, give a personal hearing, and pass a speaking order explaining why the reply is rejected and why retrospective cancellation is warranted. Because those requirements were not met, the cancellation order was set aside and the matter was remanded for fresh decision after hearing and consideration of the materials. en-us Tue, 03 Dec 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763642 Retrospective cancellation of GST registration cannot be sustained when the order is issued in a prescribed format without reasons. The authority must consider the taxpayer's reply, give a personal hearing, and pass a speaking order explaining why the reply is rejected and why retrospective cancellation is warranted. Because those requirements were not met, the cancellation order was set aside and the matter was remanded for fresh decision after hearing and consideration of the materials. Case-Laws GST Tue, 03 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763642