https://www.taxtmi.com/caselaws?id=769602 Retrospective GST registration cancellation was held too harsh where the challenge was limited to its retrospective operation and the taxpayer did not seek restoration of registration. The cancellation was directed to operate only from the date of the show cause notice, preserving the valid part of the order while removing the retrospective effect. The taxpayer was also permitted access to the GST portal to upload pending returns for March 2022 to June 2022, reflecting the limited default and the need to regularise compliance for that period. en-us Mon, 21 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769602 Retrospective GST registration cancellation was held too harsh where the challenge was limited to its retrospective operation and the taxpayer did not seek restoration of registration. The cancellation was directed to operate only from the date of the show cause notice, preserving the valid part of the order while removing the retrospective effect. The taxpayer was also permitted access to the GST portal to upload pending returns for March 2022 to June 2022, reflecting the limited default and the need to regularise compliance for that period. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769602