Appeal time-barred; retrospective GST cancellation unsustainable; cancellation to operate prospectively from 05 July 2023; file pending returns up to date

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....The HC dismissed the petitioner's appeal as barred by limitation and held that retrospective cancellation of the petitioner's GST registration was unsustainable because the show-cause notice did not propose retrospective cancellation; any irregularity related only to the first quarter of 2023 for which returns were not filed. The court directed that cancellation of GST registration shall operate prospectively from the date of issuance of the SCN, 05 July 2023, and ordered the petitioner to file the pending returns up to that date. The petition is disposed of in accordance with these directions.....