https://www.taxtmi.com/highlights?id=102889 GST registration may be cancelled for failure to furnish returns for the stipulated continuous period after an opportunity of hearing. Cancellation taking effect from a date within the period of default is not retrospective in the strict sense; however, an earlier effective date requires objective, valid reasons. A separate notice on the effective cancellation date is unnecessary where notice of the underlying non-compliances has been issued. GST appellate authorities cannot condone delay beyond the statutory maximum period. Writ jurisdiction cannot ordinarily bypass that limitation, except in exceptional circumstances such as patent lack of jurisdiction or a complete breach of natural justice. en-us Thu, 20 Aug 2026 08:14:28 +0530 Thu, 20 Aug 2026 08:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102889 GST registration may be cancelled for failure to furnish returns for the stipulated continuous period after an opportunity of hearing. Cancellation taking effect from a date within the period of default is not retrospective in the strict sense; however, an earlier effective date requires objective, valid reasons. A separate notice on the effective cancellation date is unnecessary where notice of the underlying non-compliances has been issued. GST appellate authorities cannot condone delay beyond the statutory maximum period. Writ jurisdiction cannot ordinarily bypass that limitation, except in exceptional circumstances such as patent lack of jurisdiction or a complete breach of natural justice. Highlights GST Thu, 20 Aug 2026 08:14:28 +0530 https://www.taxtmi.com/highlights?id=102889