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Provisions expressly mentioned in the judgment/order text.
The HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 February 2024) rather than retrospectively from 7 February 2019. The Court found the retrospective cancellation invalid due to absence of supporting reasons in the original SCN and failure to provide prior notice to the petitioner, which violated principles of natural justice. The Court determined these procedural defects alone were sufficient grounds to grant relief, consequently quashing the retrospective aspect of the impugned order while allowing the cancellation to stand from the SCN date.
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