HC invalidated the retrospective cancellation of GST ...

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice And Reasons In Show Cause Notice

February 12, 2025

Case Laws GST HC

HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the intent for retrospective cancellation or provide supporting reasons, violating principles of natural justice. The Court determined that absence of prior notice regarding retrospective action rendered the cancellation order invalid from February 13, 2024. While upholding the cancellation itself, the Court modified the effective date to align with the SCN issuance date of November 7, 2024, ensuring procedural fairness and due process in administrative action.

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HC invalidated the retrospective cancellation of GST ...

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice And Reasons In Show Cause Notice

February 12, 2025

Case Laws GST HC

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