https://www.taxtmi.com/caselaws?id=447839 HC allowed the writ petition and quashed the show cause notice and consequent orders cancelling the petitioner's GST registration and rejecting revocation. The Court held that the SCN was ex facie defective as it lacked particulars of the alleged wrongful availment/utilization of input tax credit, refund, quantum involved, and reasons, violating principles of natural justice. It further held that cancellation of registration with retrospective effect under Section 29(2) CGST Act cannot be mechanical; the proper officer must record objective satisfaction, including consideration of adverse consequences on recipients' input tax credit. In absence of such reasons and satisfaction, the retrospective cancellation was held unsustainable. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447839 HC allowed the writ petition and quashed the show cause notice and consequent orders cancelling the petitioner's GST registration and rejecting revocation. The Court held that the SCN was ex facie defective as it lacked particulars of the alleged wrongful availment/utilization of input tax credit, refund, quantum involved, and reasons, violating principles of natural justice. It further held that cancellation of registration with retrospective effect under Section 29(2) CGST Act cannot be mechanical; the proper officer must record objective satisfaction, including consideration of adverse consequences on recipients' input tax credit. In absence of such reasons and satisfaction, the retrospective cancellation was held unsustainable. Case-Laws GST Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447839