https://www.taxtmi.com/caselaws?id=790946 A GST registration cannot be retrospectively cancelled on the basis of a vague show cause notice that fails to annex the material relied on or disclose that retrospective cancellation is proposed. The High Court held that merely citing alleged contraventions and repeating broad allegations in the cancellation order does not cure the defect, because the registered person must receive a fair, specific notice and a real opportunity to respond. Retrospective cancellation is legally permissible only where the authority states the basis for that action and complies with natural justice; the notice and cancellation order were therefore quashed, with liberty to proceed afresh in accordance with law. en-us Tue, 21 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790946 A GST registration cannot be retrospectively cancelled on the basis of a vague show cause notice that fails to annex the material relied on or disclose that retrospective cancellation is proposed. The High Court held that merely citing alleged contraventions and repeating broad allegations in the cancellation order does not cure the defect, because the registered person must receive a fair, specific notice and a real opportunity to respond. Retrospective cancellation is legally permissible only where the authority states the basis for that action and complies with natural justice; the notice and cancellation order were therefore quashed, with liberty to proceed afresh in accordance with law. Case-Laws GST Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790946