https://www.taxtmi.com/caselaws?id=778179 Retrospective cancellation of GST registration could not be sustained where the affected person was not given an effective opportunity to reply to the show cause notice or be heard before the cancellation order. The Court noted that no reply had been considered and that the sole proprietor's death was explained, making a fresh opportunity to respond necessary. The impugned cancellation was set aside, and the matter was remitted for filing of a reply, personal hearing, and a fresh reasoned decision in accordance with due process. en-us Mon, 08 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778179 Retrospective cancellation of GST registration could not be sustained where the affected person was not given an effective opportunity to reply to the show cause notice or be heard before the cancellation order. The Court noted that no reply had been considered and that the sole proprietor's death was explained, making a fresh opportunity to respond necessary. The impugned cancellation was set aside, and the matter was remitted for filing of a reply, personal hearing, and a fresh reasoned decision in accordance with due process. Case-Laws GST Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778179