https://www.taxtmi.com/caselaws?id=778654 HC directed cancellation of the GST registration of the proprietary concern effective 1 July 2020, finding the sole ground was non-filing of returns for six continuous months and noting the proprietor's death proven by a death certificate. The court held that retrospective cancellation beyond 1 July 2020 could not be imposed because the show-cause notice did not specify retrospective effect. The petition was disposed accordingly. en-us Thu, 11 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778654 HC directed cancellation of the GST registration of the proprietary concern effective 1 July 2020, finding the sole ground was non-filing of returns for six continuous months and noting the proprietor's death proven by a death certificate. The court held that retrospective cancellation beyond 1 July 2020 could not be imposed because the show-cause notice did not specify retrospective effect. The petition was disposed accordingly. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778654