https://www.taxtmi.com/caselaws?id=787887 Retrospective cancellation of GST registration requires express proposal in the show cause notice and reasons in the order; absent notice proposing retrospective effect or supplied/identified supporting material, retrospective cancellation cannot be mechanically applied and is unsustainable. Proceedings are vitiated where supporting documents referred to in the notice were not furnished or identified, denying a meaningful opportunity to respond. A cancellation order must be speaking and demonstrate application of mind by recording factual and legal reasons; cryptic or non-speaking orders fail procedural fairness. Authorities may re proceed only after proper notice, supply of material and an opportunity of hearing. 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=787887 Retrospective cancellation of GST registration requires express proposal in the show cause notice and reasons in the order; absent notice proposing retrospective effect or supplied/identified supporting material, retrospective cancellation cannot be mechanically applied and is unsustainable. Proceedings are vitiated where supporting documents referred to in the notice were not furnished or identified, denying a meaningful opportunity to respond. A cancellation order must be speaking and demonstrate application of mind by recording factual and legal reasons; cryptic or non-speaking orders fail procedural fairness. Authorities may re proceed only after proper notice, supply of material and an opportunity of hearing. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787887