https://www.taxtmi.com/caselaws?id=750972 Delhi HC set aside GST registration cancellation orders dated 09.02.2023, 14.12.2023, and 14.03.2024, finding the Show Cause Notice and impugned orders lacked details and cogent reasons for retrospective cancellation. The court noted that retrospective cancellation prevented petitioner from accessing the online portal to receive notices, violating due process. GST registration was restored with directions for necessary compliance and filing requisite returns. The matter was remitted to the Proper Officer for re-adjudication, emphasizing the requirement for detailed reasoning in cancellation proceedings. en-us Tue, 19 Mar 2024 00:00:00 +0530 Wed, 30 Apr 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750972 Delhi HC set aside GST registration cancellation orders dated 09.02.2023, 14.12.2023, and 14.03.2024, finding the Show Cause Notice and impugned orders lacked details and cogent reasons for retrospective cancellation. The court noted that retrospective cancellation prevented petitioner from accessing the online portal to receive notices, violating due process. GST registration was restored with directions for necessary compliance and filing requisite returns. The matter was remitted to the Proper Officer for re-adjudication, emphasizing the requirement for detailed reasoning in cancellation proceedings. Case-Laws GST Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750972