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        Case ID :
        GST

        The HC set aside the retrospective cancellation of the...

        Retrospective GST registration cancellation set aside; cancellation can apply only from SCN date July 26, 2023

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC set aside the retrospective cancellation of the Petitioner's GST registration backdated to 21 July 2017 and held the impugned rejection order invalid for lack of reasons. Noting the Petitioner had sought cancellation and that the SCN did not propose retrospective cancellation, the Court directed that cancellation, if sustained, shall operate only from the SCN date, 26 July 2023. The HC reaffirmed that authorities cannot impose retroactive cancellation absent explicit notice in the SCN. The GST authority remains free to initiate or continue any lawful proceedings for other violations against the Petitioner; the writ petition is disposed accordingly.
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