https://www.taxtmi.com/caselaws?id=791953 Retrospective GST registration cancellation is sustainable only where statutory preconditions are met and the authority records the factual basis for the action. A show cause notice must disclose the material grounds so the affected taxpayer can make a meaningful response, and the cancellation order must contain reasons. Where the notice is unsupported by facts and the cancellation order is non-speaking, the retrospective cancellation cannot stand. The consequential rejection of revocation also falls once the foundational cancellation is invalid. en-us Mon, 04 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791953 Retrospective GST registration cancellation is sustainable only where statutory preconditions are met and the authority records the factual basis for the action. A show cause notice must disclose the material grounds so the affected taxpayer can make a meaningful response, and the cancellation order must contain reasons. Where the notice is unsupported by facts and the cancellation order is non-speaking, the retrospective cancellation cannot stand. The consequential rejection of revocation also falls once the foundational cancellation is invalid. Case-Laws GST Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791953