https://www.taxtmi.com/caselaws?id=793672 Retrospective cancellation of GST registration was found unsustainable where the show-cause notice proposed only cancellation and suspension from 05 November 2024, but did not put the assessee to notice that cancellation would operate from 01 April 2020. The Delhi HC held that an adverse administrative order cannot travel beyond the foundation laid in the notice, and the impugned order was quashed to the extent it gave retrospective effect. The assessee's undertaking to file pending and regular returns, along with stated medical difficulties, was noted in support of relief. en-us Thu, 21 May 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793672 Retrospective cancellation of GST registration was found unsustainable where the show-cause notice proposed only cancellation and suspension from 05 November 2024, but did not put the assessee to notice that cancellation would operate from 01 April 2020. The Delhi HC held that an adverse administrative order cannot travel beyond the foundation laid in the notice, and the impugned order was quashed to the extent it gave retrospective effect. The assessee's undertaking to file pending and regular returns, along with stated medical difficulties, was noted in support of relief. Case-Laws GST Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793672