https://www.taxtmi.com/caselaws?id=794475 Section 29(2) of the CGST Act expressly permits cancellation of GST registration from any date, including a retrospective date, and its second proviso allows suspension of registration during pending cancellation proceedings for the prescribed period and manner. The phrase "as may be prescribed" was read as referring to the prescription under Section 29 itself. The challenge to Section 29(2) and Rule 21(a) was not entertained in the writ petition, as the Court found no sufficient ground to invoke writ jurisdiction and noted that the notice process provided an opportunity to reply and seek personal hearing. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794475 Section 29(2) of the CGST Act expressly permits cancellation of GST registration from any date, including a retrospective date, and its second proviso allows suspension of registration during pending cancellation proceedings for the prescribed period and manner. The phrase "as may be prescribed" was read as referring to the prescription under Section 29 itself. The challenge to Section 29(2) and Rule 21(a) was not entertained in the writ petition, as the Court found no sufficient ground to invoke writ jurisdiction and noted that the notice process provided an opportunity to reply and seek personal hearing. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794475