https://www.taxtmi.com/caselaws?id=794824 Retrospective cancellation of GST registration cannot be sustained where the show cause notice and cancellation order do not state any specific reason for giving retrospective effect. The HC therefore set aside the retrospective operation of the cancellation and remitted only the effective-date issue to the Proper Officer. The petitioner was permitted to file a detailed reply with supporting documents, and the Proper Officer was directed to pass a fresh reasoned order after hearing the petitioner. The underlying dispute on the existence of business was left open for fresh adjudication. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794824 Retrospective cancellation of GST registration cannot be sustained where the show cause notice and cancellation order do not state any specific reason for giving retrospective effect. The HC therefore set aside the retrospective operation of the cancellation and remitted only the effective-date issue to the Proper Officer. The petitioner was permitted to file a detailed reply with supporting documents, and the Proper Officer was directed to pass a fresh reasoned order after hearing the petitioner. The underlying dispute on the existence of business was left open for fresh adjudication. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794824