https://www.taxtmi.com/caselaws?id=777202 HC set aside the appellate and departmental orders that retrospectively cancelled the taxpayer's GST registration, finding non-application of mind and that retrospective cancellation cannot be imposed where the SCN did not contemplate it. The court held the taxpayer had sought cancellation but the department both rejected the application and later ordered retrospective cancellation w.e.f. 15 June 2019. The HC directed that the cancellation application (30 Mar 2021) and the SCN (9 Apr 2021) be adjudicated afresh and comprehensively by the GST Department and disposed of the petition. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 15:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777202 HC set aside the appellate and departmental orders that retrospectively cancelled the taxpayer's GST registration, finding non-application of mind and that retrospective cancellation cannot be imposed where the SCN did not contemplate it. The court held the taxpayer had sought cancellation but the department both rejected the application and later ordered retrospective cancellation w.e.f. 15 June 2019. The HC directed that the cancellation application (30 Mar 2021) and the SCN (9 Apr 2021) be adjudicated afresh and comprehensively by the GST Department and disposed of the petition. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777202