https://www.taxtmi.com/highlights?id=97669 Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must disclose any proposal for retrospective effect, identify or supply the material relied upon and afford a hearing, and any cancellation order must state reasons showing application of mind. An order that merely reproduces the notice or fails to supply supporting documents is non-speaking and unsustainable. Writ jurisdiction may be exercised despite availability of alternate remedies in exceptional cases where absence of fair notice, non-supply of material and a non-speaking order cause prejudice. The impugned retrospective cancellation was set aside; authorities may re-proceed only after proper notice, material and hearing. en-us Fri, 13 Mar 2026 08:36:46 +0530 Fri, 13 Mar 2026 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97669 Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must disclose any proposal for retrospective effect, identify or supply the material relied upon and afford a hearing, and any cancellation order must state reasons showing application of mind. An order that merely reproduces the notice or fails to supply supporting documents is non-speaking and unsustainable. Writ jurisdiction may be exercised despite availability of alternate remedies in exceptional cases where absence of fair notice, non-supply of material and a non-speaking order cause prejudice. The impugned retrospective cancellation was set aside; authorities may re-proceed only after proper notice, material and hearing. Highlights GST Fri, 13 Mar 2026 08:36:46 +0530 https://www.taxtmi.com/highlights?id=97669