https://www.taxtmi.com/caselaws?id=783142 HC held that cancellation of the petitioner's GST registration with retrospective effect was unsustainable because the SCN did not propose retrospective cancellation, nor did it provide reasons justifying such retroactivity. Relying on settled law that retrospective cancellation cannot exceed the scope of the SCN and requires cogent reasons, the HC found the cancellation order legally untenable. Consequently, the cancellation order dated 17 August 2023 and the appellate order dated 11 March 2025 were set aside. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of in these terms. en-us Thu, 04 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783142 HC held that cancellation of the petitioner's GST registration with retrospective effect was unsustainable because the SCN did not propose retrospective cancellation, nor did it provide reasons justifying such retroactivity. Relying on settled law that retrospective cancellation cannot exceed the scope of the SCN and requires cogent reasons, the HC found the cancellation order legally untenable. Consequently, the cancellation order dated 17 August 2023 and the appellate order dated 11 March 2025 were set aside. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of in these terms. Case-Laws GST Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783142