https://www.taxtmi.com/caselaws?id=795450 Retrospective cancellation of GST registration cannot be sustained where the show cause notice neither proposes nor discloses that cancellation will operate retrospectively. Cancellation from 1 May 2023 was quashed because the affected person received no prior notice of the proposed retrospective effect. The governing Division Bench position applied, and the Revenue did not dispute either the relevant facts or legal position. GST registration cancellation may therefore take effect retrospectively only where the notice adequately alerts the registrant to that proposed consequence. 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 neither proposes nor discloses that cancellation will operate retrospectively. Cancellation from 1 May 2023 was quashed because the affected person received no prior notice of the proposed retrospective effect. The governing Division Bench position applied, and the Revenue did not dispute either the relevant facts or legal position. GST registration cancellation may therefore take effect retrospectively only where the notice adequately alerts the registrant to that proposed consequence. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795450