Case-Laws – GST – Highlights – Retrospective cancellation of GST registration due to failure to file returns timely – impugned order does not set out any reason except referring to impugned show cause notice (SCN) – violation of principles of natural justice – Although Proper Officer has power to cancel GST registration from deemed fit date u/s 29(2) of CGST Act, such powers cannot be used arbitrarily – Decision to cancel registration with retrospective effect must be informed by reason – No reasons found in impugned SCN or order supporting cancellation of registration from date it was granted – Cancellation of GST registration to be effective from date of impugned SCN and not retrospectively – Petition disposed off. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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