https://www.taxtmi.com/caselaws?id=779872 The HC allowed the petition, holding the retrospective cancellation of the appellant's registration void for jurisdictional defect in the show cause notice and incapable of cure; delay in approaching the writ court was excused. The court set aside the orders of retrospective cancellation and the appellate affirmation, directed restoration of registration with retrospective effect, and ordered the authority to consider the appellant's application for additional place of business in accordance with law. The department was not permitted to revive the matter by issuing a fresh show cause notice. en-us Tue, 09 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779872 The HC allowed the petition, holding the retrospective cancellation of the appellant's registration void for jurisdictional defect in the show cause notice and incapable of cure; delay in approaching the writ court was excused. The court set aside the orders of retrospective cancellation and the appellate affirmation, directed restoration of registration with retrospective effect, and ordered the authority to consider the appellant's application for additional place of business in accordance with law. The department was not permitted to revive the matter by issuing a fresh show cause notice. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779872