https://www.taxtmi.com/caselaws?id=444257 HC held that the SCN for cancellation of petitioner's GST registration was bereft of particulars and violated principles of natural justice, as it did not specify reasons, quantum of wrongful ITC, or any refund claimed, nor mention retrospective effect. The impugned order also lacked reasons, relying only on non-filing of reply. HC set aside the SCN and cancellation order to the extent they operated retrospectively, directing that cancellation shall take effect prospectively from April 2021, as the business closed in March 2021. HC left it open to the department to initiate fresh proceedings with a proper SCN and hearing. en-us Mon, 09 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444257 HC held that the SCN for cancellation of petitioner's GST registration was bereft of particulars and violated principles of natural justice, as it did not specify reasons, quantum of wrongful ITC, or any refund claimed, nor mention retrospective effect. The impugned order also lacked reasons, relying only on non-filing of reply. HC set aside the SCN and cancellation order to the extent they operated retrospectively, directing that cancellation shall take effect prospectively from April 2021, as the business closed in March 2021. HC left it open to the department to initiate fresh proceedings with a proper SCN and hearing. Case-Laws GST Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444257