https://www.taxtmi.com/article/detailed?id=14913 A show-cause notice issued after the provisional GST registration had been cancelled was held untenable; cancellation must align with cessation of business and procedural fairness. The June cancellation order was set aside to the extent it supported the later SCN, and the registration was directed to be treated as cancelled retrospectively from the earlier date, emphasising that retrospective cancellation cannot be applied mechanically. en-us Sat, 02 Aug 2025 07:25:51 +0530 Sat, 02 Aug 2025 07:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14913 A show-cause notice issued after the provisional GST registration had been cancelled was held untenable; cancellation must align with cessation of business and procedural fairness. The June cancellation order was set aside to the extent it supported the later SCN, and the registration was directed to be treated as cancelled retrospectively from the earlier date, emphasising that retrospective cancellation cannot be applied mechanically. Articles Goods and Services Tax - GST Sat, 02 Aug 2025 07:25:51 +0530 https://www.taxtmi.com/article/detailed?id=14913