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    <title>Retrospective GST registration cancellation without express proposal in show cause notice and without specific particulars is arbitrary and void</title>
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    <description>Retrospective GST registration cancellation is unlawful where the show cause notice fails to expressly propose retrospective cancellation or to specify the exact allegations, because such vagueness deprives the taxpayer of an effective opportunity to defend; the defect is jurisdictional and incurable on appeal, warranting setting aside of retrospective cancellation, restoration of registration, and reconsideration of related applications in accordance with law.</description>
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    <pubDate>Fri, 17 Oct 2025 08:10:46 +0530</pubDate>
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      <description>Retrospective GST registration cancellation is unlawful where the show cause notice fails to expressly propose retrospective cancellation or to specify the exact allegations, because such vagueness deprives the taxpayer of an effective opportunity to defend; the defect is jurisdictional and incurable on appeal, warranting setting aside of retrospective cancellation, restoration of registration, and reconsideration of related applications in accordance with law.</description>
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