https://www.taxtmi.com/caselaws?id=781366 HC held that retrospective cancellation of the GST registration was impermissible where the show-cause notice did not contemplate retrospective effect. Petitioner having been found untraceable at the principal place of business and not afforded adequate opportunity to participate in SCN proceedings, with its reply not considered, amounted to violation of natural justice. The HC set aside the retrospective cancellation of the GST registration and disposed of the petition. en-us Fri, 07 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781366 HC held that retrospective cancellation of the GST registration was impermissible where the show-cause notice did not contemplate retrospective effect. Petitioner having been found untraceable at the principal place of business and not afforded adequate opportunity to participate in SCN proceedings, with its reply not considered, amounted to violation of natural justice. The HC set aside the retrospective cancellation of the GST registration and disposed of the petition. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781366