https://www.taxtmi.com/caselaws?id=787818 Retrospective cancellation of GST registration is legally available but requires the show cause notice to disclose the retrospective nature of the proposed cancellation and the order to record reasons demonstrating application of mind; retrospective effect imposed without such proposal or reasoned consideration is unsustainable. Cancellation proceedings are vitiated where documents expressly stated as attached to the show cause notice are not supplied to the taxpayer, because reliance on unsupplied materials deprives the person of an effective opportunity to be heard. Cryptic, non-speaking or cyclostyled cancellation orders that fail to state reasons likewise do not meet statutory and natural justice requirements. en-us Fri, 20 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787818 Retrospective cancellation of GST registration is legally available but requires the show cause notice to disclose the retrospective nature of the proposed cancellation and the order to record reasons demonstrating application of mind; retrospective effect imposed without such proposal or reasoned consideration is unsustainable. Cancellation proceedings are vitiated where documents expressly stated as attached to the show cause notice are not supplied to the taxpayer, because reliance on unsupplied materials deprives the person of an effective opportunity to be heard. Cryptic, non-speaking or cyclostyled cancellation orders that fail to state reasons likewise do not meet statutory and natural justice requirements. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787818