https://www.taxtmi.com/highlights?id=99960 Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law. en-us Wed, 20 May 2026 08:31:08 +0530 Wed, 20 May 2026 08:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99960 Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law. Highlights GST Wed, 20 May 2026 08:31:08 +0530 https://www.taxtmi.com/highlights?id=99960