https://www.taxtmi.com/caselaws?id=785391 Cancellation of GST registration based on a Show Cause Notice lacking specificity on retrospective effect, quantum and period of unpaid duty raises procedural fairness concerns; a vague Show Cause Notice denies adequate opportunity to reply, impairing the ability to contest retrospective cancellation, and thus breaches principles of natural justice. Where delayed payment could be recovered with interest, absence of precise allegations as to duty and period undermines the validity of cancellation. The impugned retrospective cancellation order and the appellate dismissal were set aside, and the writ was partly allowed to the extent that the retrospective cancellation was quashed. en-us Mon, 19 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785391 Cancellation of GST registration based on a Show Cause Notice lacking specificity on retrospective effect, quantum and period of unpaid duty raises procedural fairness concerns; a vague Show Cause Notice denies adequate opportunity to reply, impairing the ability to contest retrospective cancellation, and thus breaches principles of natural justice. Where delayed payment could be recovered with interest, absence of precise allegations as to duty and period undermines the validity of cancellation. The impugned retrospective cancellation order and the appellate dismissal were set aside, and the writ was partly allowed to the extent that the retrospective cancellation was quashed. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785391