https://www.taxtmi.com/caselaws?id=767347 HC quashed the retrospective cancellation of GST registration, holding the show-cause notice and final order failed to state reasons or material justifying retrospective action and breached principles of natural justice. The petition was allowed insofar as the order of 20 March 2024 cancelled registration retrospectively. The State may continue proceedings on allegations of registration obtained by fraud or misrepresentation, but must disclose the material and give prior notice. The court rejected the petitioner's contention on time-bar issues in light of existing authority on limitation and condonation. en-us Mon, 03 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767347 HC quashed the retrospective cancellation of GST registration, holding the show-cause notice and final order failed to state reasons or material justifying retrospective action and breached principles of natural justice. The petition was allowed insofar as the order of 20 March 2024 cancelled registration retrospectively. The State may continue proceedings on allegations of registration obtained by fraud or misrepresentation, but must disclose the material and give prior notice. The court rejected the petitioner's contention on time-bar issues in light of existing authority on limitation and condonation. Case-Laws GST Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767347