https://www.taxtmi.com/caselaws?id=771003 Delhi HC allowed writ petition challenging retrospective cancellation of GST registration. Court held that absence of reasons in original SCN supporting proposed retrospective cancellation and failure to provide prior notice invalidated the action. Following precedent in Riddhi Siddhi Enterprises case, HC modified the impugned order, directing cancellation to take effect from SCN date (27 September 2024) rather than retrospectively from 25 November 2021, quashing the retrospective stipulation. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 09 Jun 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771003 Delhi HC allowed writ petition challenging retrospective cancellation of GST registration. Court held that absence of reasons in original SCN supporting proposed retrospective cancellation and failure to provide prior notice invalidated the action. Following precedent in Riddhi Siddhi Enterprises case, HC modified the impugned order, directing cancellation to take effect from SCN date (27 September 2024) rather than retrospectively from 25 November 2021, quashing the retrospective stipulation. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771003