Retrospective GST Registration Cancellation Overturned Due to Procedural Flaws; Compliance Obligations Highlighted.

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....Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the retrospective action, the High Court deemed the cancellation arbitrary and unjustified. Consequently, the court set aside the impugned order and the show cause notice, restoring the petitioner's GST registration. However, the petitioner was reminded of their compliance obligations under the relevant rules. Additionally, the court clarified that lawful steps for recovery, including retrospective cancellation, could be pursued by the respondents in the future, provided proper procedural safeguards are followed.....