https://www.taxtmi.com/caselaws?id=787888 Retrospective cancellation of GST registration requires that the show cause notice expressly propose retrospective effect and disclose the material relied upon; absent such proposal and disclosure, and where the cancellation order is cryptic, non speaking or shows no application of mind, the order is unsustainable. Authorities must supply supporting documents, record reasons demonstrating due application of mind and afford an opportunity of hearing before invoking retrospective consequences; failure to do so mandates setting aside the cancellation while preserving the authority's right to recommence proceedings after proper notice and disclosure. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787888 Retrospective cancellation of GST registration requires that the show cause notice expressly propose retrospective effect and disclose the material relied upon; absent such proposal and disclosure, and where the cancellation order is cryptic, non speaking or shows no application of mind, the order is unsustainable. Authorities must supply supporting documents, record reasons demonstrating due application of mind and afford an opportunity of hearing before invoking retrospective consequences; failure to do so mandates setting aside the cancellation while preserving the authority's right to recommence proceedings after proper notice and disclosure. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787888