https://www.taxtmi.com/caselaws?id=783525 HC held the cancellation of petitioner's GST registration unsustainable as the cancellation order was silent on reasons for retrospective effect and the SCN did not propose retrospective cancellation at all. The authority also failed to address the petitioner's specific contentions in reply to the SCN, rendering the order non-speaking and violative of principles of natural justice. As retrospective cancellation cannot travel beyond the scope of the SCN, the impugned order dated 27 May 2023 was quashed. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of accordingly. en-us Mon, 15 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783525 HC held the cancellation of petitioner's GST registration unsustainable as the cancellation order was silent on reasons for retrospective effect and the SCN did not propose retrospective cancellation at all. The authority also failed to address the petitioner's specific contentions in reply to the SCN, rendering the order non-speaking and violative of principles of natural justice. As retrospective cancellation cannot travel beyond the scope of the SCN, the impugned order dated 27 May 2023 was quashed. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of accordingly. Case-Laws GST Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783525