https://www.taxtmi.com/highlights?id=88834 HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness. en-us Wed, 28 May 2025 08:26:37 +0530 Wed, 28 May 2025 08:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88834 HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness. Highlights GST Wed, 28 May 2025 08:26:37 +0530 https://www.taxtmi.com/highlights?id=88834