https://www.taxtmi.com/caselaws?id=789431 Retrospective cancellation of GST registration is valid only where the taxpayer is specifically told that such cancellation is proposed and is given the statutory opportunity to reply. Rule 22 of the CGST Rules requires a show cause notice in FORM GST REG-17 and at least seven working days from service of notice to file a response. A notice that omits the retrospective cancellation proposal, or is served without the required reply time, fails statutory compliance and fair procedure. On the stated facts, a later notice and email did not cure the defect, so the cancellation order was set aside as unlawful. en-us Wed, 01 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789431 Retrospective cancellation of GST registration is valid only where the taxpayer is specifically told that such cancellation is proposed and is given the statutory opportunity to reply. Rule 22 of the CGST Rules requires a show cause notice in FORM GST REG-17 and at least seven working days from service of notice to file a response. A notice that omits the retrospective cancellation proposal, or is served without the required reply time, fails statutory compliance and fair procedure. On the stated facts, a later notice and email did not cure the defect, so the cancellation order was set aside as unlawful. Case-Laws GST Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789431