https://www.taxtmi.com/caselaws?id=775448 GST registration cannot be cancelled retrospectively without reasons showing why backward operation is necessary, especially where the taxpayer had already sought cancellation and the delayed clarification under Rule 21A(2A) does not support such effect. The High Court found the stated ground of non-filing of returns for six months inconsistent with a cancellation request already on record, and held that the retrospective cancellation was unsustainable. The cancellation was therefore confined to the date of the application for cancellation, and the order was modified accordingly. en-us Fri, 04 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775448 GST registration cannot be cancelled retrospectively without reasons showing why backward operation is necessary, especially where the taxpayer had already sought cancellation and the delayed clarification under Rule 21A(2A) does not support such effect. The High Court found the stated ground of non-filing of returns for six months inconsistent with a cancellation request already on record, and held that the retrospective cancellation was unsustainable. The cancellation was therefore confined to the date of the application for cancellation, and the order was modified accordingly. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775448