https://www.taxtmi.com/caselaws?id=791291 Retrospective cancellation of GST registration is valid only where the statutory conditions are met and the authority records reasons for invoking that power. A show cause notice must clearly inform the taxpayer that retrospective cancellation is proposed and disclose the basis for that action so an effective reply can be made. Where the notice is confined to a limited factual allegation and gives no indication of retrospective effect, the cancellation cannot be sustained. The consequential rejection of revocation and the appellate order also fail because they rest on the invalid cancellation. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791291 Retrospective cancellation of GST registration is valid only where the statutory conditions are met and the authority records reasons for invoking that power. A show cause notice must clearly inform the taxpayer that retrospective cancellation is proposed and disclose the basis for that action so an effective reply can be made. Where the notice is confined to a limited factual allegation and gives no indication of retrospective effect, the cancellation cannot be sustained. The consequential rejection of revocation and the appellate order also fail because they rest on the invalid cancellation. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791291