https://www.taxtmi.com/highlights?id=91629 The HC held that the retrospective cancellation of the petitioner's GST registration was not justified as the show cause notice (SCN) did not contemplate such retrospective effect, nor were any reasons provided to support it. Consequently, the cancellation order was to take effect only from the date of the SCN, 4th April 2022. The petition was accordingly disposed of, affirming that the registration could not be annulled retrospectively based solely on the non-availability of the principal place of business at the time of the field visit. en-us Sat, 16 Aug 2025 10:11:04 +0530 Sat, 16 Aug 2025 10:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91629 The HC held that the retrospective cancellation of the petitioner's GST registration was not justified as the show cause notice (SCN) did not contemplate such retrospective effect, nor were any reasons provided to support it. Consequently, the cancellation order was to take effect only from the date of the SCN, 4th April 2022. The petition was accordingly disposed of, affirming that the registration could not be annulled retrospectively based solely on the non-availability of the principal place of business at the time of the field visit. Highlights GST Sat, 16 Aug 2025 10:11:04 +0530 https://www.taxtmi.com/highlights?id=91629