https://www.taxtmi.com/caselaws?id=777267 The HC dismissed the petitioner's appeal as time-barred but held that retrospective cancellation of GST registration was unsustainable because the irregularity related only to one quarter and the show-cause notice did not propose retrospective cancellation. The court directed that GST registration be cancelled only with effect from the date of the SCN (05 July 2023) and ordered the petitioner to file returns for the period up to that date. Petition disposed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777267 The HC dismissed the petitioner's appeal as time-barred but held that retrospective cancellation of GST registration was unsustainable because the irregularity related only to one quarter and the show-cause notice did not propose retrospective cancellation. The court directed that GST registration be cancelled only with effect from the date of the SCN (05 July 2023) and ordered the petitioner to file returns for the period up to that date. Petition disposed. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777267