https://www.taxtmi.com/caselaws?id=779746 HC held that retrospective cancellation of GST registration is impermissible where the show-cause notice did not contemplate retrospective effect; accordingly, the retrospective cancellation of the registrant's GST was set aside. The court reiterated its prior rulings that cancellation cannot be given retrospective effect absent explicit notice. The order was vacated without prejudice to the Department's right to initiate proceedings, including issuing a fresh show-cause notice if the registrant is found non-existent or other grounds warrant fresh action. The petition was disposed of. en-us Mon, 06 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779746 HC held that retrospective cancellation of GST registration is impermissible where the show-cause notice did not contemplate retrospective effect; accordingly, the retrospective cancellation of the registrant's GST was set aside. The court reiterated its prior rulings that cancellation cannot be given retrospective effect absent explicit notice. The order was vacated without prejudice to the Department's right to initiate proceedings, including issuing a fresh show-cause notice if the registrant is found non-existent or other grounds warrant fresh action. The petition was disposed of. Case-Laws GST Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779746