https://www.taxtmi.com/caselaws?id=795450 Retrospective cancellation of GST registration cannot be sustained where the show cause notice does not disclose or propose cancellation from an earlier date. The notes state that the registration was cancelled retrospectively despite the absence of prior notice on that proposed effect. Applying the relevant Division Bench ruling, and with the Revenue not disputing the facts or governing legal position, the cancellation order was quashed in favour of the assessee. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795450 Retrospective cancellation of GST registration cannot be sustained where the show cause notice does not disclose or propose cancellation from an earlier date. The notes state that the registration was cancelled retrospectively despite the absence of prior notice on that proposed effect. Applying the relevant Division Bench ruling, and with the Revenue not disputing the facts or governing legal position, the cancellation order was quashed in favour of the assessee. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795450