Can GST registration be cancelled retrospectively without even proposing such action in the show cause notice?

Can GST registration be cancelled retrospectively without even proposing such action in the show cause notice? https://www.taxtmi.com/article/detailed?id=16043 Retrospective cancellation of GST registration requires a specific proposal for retrospective effect in the show cause notice, disclosure of documents relied upon by the authority, and a reasoned, speaking cancellation order demonstrating application of mind; absence of any of these elements violates principles of natural justice and renders the cancellation process unsustainable. en-us Thu, 19 Mar 2026 09:01:57 +0530 Thu, 19 Mar 2026 09:01:57 +0530 TaxTMI RSS Generator Can GST registration be cancelled retrospectively without even proposing such action in the show cause notice? https://www.taxtmi.com/article/detailed?id=16043 Retrospective cancellation of GST registration requires a specific proposal for retrospective effect in the show cause notice, disclosure of documents relied upon by the authority, and a reasoned, speaking cancellation order demonstrating application of mind; absence of any of these elements violates principles of natural justice and renders the cancellation process unsustainable. Articles Goods and Services Tax - GST Thu, 19 Mar 2026 09:01:57 +0530 https://www.taxtmi.com/article/detailed?id=16043