https://www.taxtmi.com/caselaws?id=776798 HC held that retrospective cancellation of GST registration cannot be ordered unless the show-cause notice expressly contemplates retrospective effect and the cancellation order itself records reasoned application of mind; mere statutory power is insufficient. The impugned retrospective cancellation was unsustainable for lack of reasons, and cancellation was directed to be effective from the SCN date, 6 August 2024. The tax department remains free to initiate fresh proceedings if it wishes to seek retrospective cancellation in accordance with law. en-us Wed, 13 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776798 HC held that retrospective cancellation of GST registration cannot be ordered unless the show-cause notice expressly contemplates retrospective effect and the cancellation order itself records reasoned application of mind; mere statutory power is insufficient. The impugned retrospective cancellation was unsustainable for lack of reasons, and cancellation was directed to be effective from the SCN date, 6 August 2024. The tax department remains free to initiate fresh proceedings if it wishes to seek retrospective cancellation in accordance with law. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776798