https://www.taxtmi.com/caselaws?id=463463 HC set aside the order cancelling the taxpayer's GST registration with retrospective effect and quashed the impugned order dated 10.01.2022. The Court held retrospective cancellation under Section 29(2) CGST requires objective satisfaction by the proper officer and cannot be mechanical; consequences such as denial of input tax credit to recipients must be considered and reasoned. The show-cause notice and cancellation order lacked reasoning for retrospective effect. The matter is remitted to the proper officer to re-adjudicate the show-cause notice dated 27.10.2021 in accordance with law; petition disposed. en-us Fri, 06 Dec 2024 00:00:00 +0530 Tue, 02 Sep 2025 19:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463463 HC set aside the order cancelling the taxpayer's GST registration with retrospective effect and quashed the impugned order dated 10.01.2022. The Court held retrospective cancellation under Section 29(2) CGST requires objective satisfaction by the proper officer and cannot be mechanical; consequences such as denial of input tax credit to recipients must be considered and reasoned. The show-cause notice and cancellation order lacked reasoning for retrospective effect. The matter is remitted to the proper officer to re-adjudicate the show-cause notice dated 27.10.2021 in accordance with law; petition disposed. Case-Laws GST Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463463