https://www.taxtmi.com/caselaws?id=800998 Retrospective cancellation of GST registration requires prior notice of the proposed retrospective effect and an opportunity to respond on that basis. A show cause notice alleging only continuous non-filing of returns does not support cancellation from an earlier date where it does not disclose that proposed consequence. In the absence of allegations of wrongdoing, and where pending returns have been filed, cancellation was confined to prospective operation and the retrospective cancellation was set aside. en-us Tue, 29 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800998 Retrospective cancellation of GST registration requires prior notice of the proposed retrospective effect and an opportunity to respond on that basis. A show cause notice alleging only continuous non-filing of returns does not support cancellation from an earlier date where it does not disclose that proposed consequence. In the absence of allegations of wrongdoing, and where pending returns have been filed, cancellation was confined to prospective operation and the retrospective cancellation was set aside. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800998