https://www.taxtmi.com/caselaws?id=464670 HC held that retrospective cancellation of GST registration was invalid where the SCN lacked any disclosure or reasons indicating intent to cancel from a retrospective date and the petitioner was not put on prior notice. Given the authority under s.29 CGST Act to cancel retrospectively, the court found the impugned order unsustainable for failure to assign rudimentary reasons and breach of natural justice. The writ petition was allowed: the cancellation was modified to take effect from the date of the SCN (5 November 2024) rather than retrospectively. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 08 Nov 2025 14:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464670 HC held that retrospective cancellation of GST registration was invalid where the SCN lacked any disclosure or reasons indicating intent to cancel from a retrospective date and the petitioner was not put on prior notice. Given the authority under s.29 CGST Act to cancel retrospectively, the court found the impugned order unsustainable for failure to assign rudimentary reasons and breach of natural justice. The writ petition was allowed: the cancellation was modified to take effect from the date of the SCN (5 November 2024) rather than retrospectively. Case-Laws GST Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464670