https://www.taxtmi.com/caselaws?id=799057 Retrospective GST registration cancellation requires prior disclosure of that proposed action in the show cause notice. Cancellation effective from 27 October 2023 was invalid because the notice did not mention retrospective cancellation, despite the applicable Division Bench ruling and undisputed facts. The cancellation order and show cause notice were quashed, while fresh proceedings in accordance with law remained available. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799057 Retrospective GST registration cancellation requires prior disclosure of that proposed action in the show cause notice. Cancellation effective from 27 October 2023 was invalid because the notice did not mention retrospective cancellation, despite the applicable Division Bench ruling and undisputed facts. The cancellation order and show cause notice were quashed, while fresh proceedings in accordance with law remained available. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799057