https://www.taxtmi.com/caselaws?id=787971 The petition contests a show cause notice proposing retrospective cancellation of the petitioner's GST registration from 01.07.2017; the court reviewed the legality of retrospective cancellation under constitutional judicial review and applied the principles and directions in Tvl.Suguna Cut Piece Center regarding quashing and conditional revival. The court quashed the portion of the notice proposing cancellation from 01.07.2017 and directed respondents to re-decide the show cause notice in accordance with those directions, including conditional revival, filing of returns, payment of tax/interest/penalty, and controlled scrutiny and utilisation of input tax credit. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787971 The petition contests a show cause notice proposing retrospective cancellation of the petitioner's GST registration from 01.07.2017; the court reviewed the legality of retrospective cancellation under constitutional judicial review and applied the principles and directions in Tvl.Suguna Cut Piece Center regarding quashing and conditional revival. The court quashed the portion of the notice proposing cancellation from 01.07.2017 and directed respondents to re-decide the show cause notice in accordance with those directions, including conditional revival, filing of returns, payment of tax/interest/penalty, and controlled scrutiny and utilisation of input tax credit. Case-Laws GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787971