https://www.taxtmi.com/highlights?id=92254 The HC set aside the impugned order of retrospective cancellation of the petitioner's GST registration, finding that retrospective cancellation is unsustainable where the show-cause notice did not contemplate retrospective effect and principles of natural justice were infringed by the petitioner's failure to file a reply and to avail personal hearing. The court reiterated its established view that retrospective withdrawal of registration cannot be upheld absent explicit notice. The matter is remitted for reconsideration: the petitioner is permitted to file a reply to the SCN by 15 October 2025, after which the authority shall proceed in accordance with law. Petition allowed and impugned order dated 22 November 2024 set aside. en-us Fri, 05 Sep 2025 08:10:37 +0530 Fri, 05 Sep 2025 08:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92254 The HC set aside the impugned order of retrospective cancellation of the petitioner's GST registration, finding that retrospective cancellation is unsustainable where the show-cause notice did not contemplate retrospective effect and principles of natural justice were infringed by the petitioner's failure to file a reply and to avail personal hearing. The court reiterated its established view that retrospective withdrawal of registration cannot be upheld absent explicit notice. The matter is remitted for reconsideration: the petitioner is permitted to file a reply to the SCN by 15 October 2025, after which the authority shall proceed in accordance with law. Petition allowed and impugned order dated 22 November 2024 set aside. Highlights GST Fri, 05 Sep 2025 08:10:37 +0530 https://www.taxtmi.com/highlights?id=92254