https://www.taxtmi.com/caselaws?id=787643 Whether GST registration may be cancelled retrospectively was decided by applying the principle that retrospective cancellation is permissible only when expressly proposed in the show cause notice and supported by reasons and material; outcome: retrospective cancellation invalid where not proposed and unexplained. Whether proceedings are vitiated by non-supply of supporting documents was decided by holding that a notice must supply or identify relied material to enable response; outcome: proceedings vitiated. Whether a cryptic, non-speaking cancellation order is sustainable was decided by requiring a reasoned order evidencing application of mind; outcome: such orders are unsustainable. en-us Wed, 25 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787643 Whether GST registration may be cancelled retrospectively was decided by applying the principle that retrospective cancellation is permissible only when expressly proposed in the show cause notice and supported by reasons and material; outcome: retrospective cancellation invalid where not proposed and unexplained. Whether proceedings are vitiated by non-supply of supporting documents was decided by holding that a notice must supply or identify relied material to enable response; outcome: proceedings vitiated. Whether a cryptic, non-speaking cancellation order is sustainable was decided by requiring a reasoned order evidencing application of mind; outcome: such orders are unsustainable. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787643