No retrospective cancellation of GST Registration if show-cause notice not proposes it

Sumit Saree Centre Vs Commissioner of DGST & Anr. (Delhi High Court) Conclusion: Where show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a an earlier, retrospective date, the cancellation of the registration should be considered effective only from the date of the show-cause notice. Held: Assessee-proprietary concern had obtained GST registration on 21st July, 2017. On 26th April, 2023, assessee filed an application for cancellation of GST registration due to discontinuation/closure of business. Department issued...