Court Restores GST Registration, Criticizes Vague Notice and Retroactive Cancellation Without Objective Criteria.

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....Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show cause notice was belated but highlighted the lack of details and reasoning in both the notice and the impugned order. Emphasized that GST registration cannot be cancelled with retrospective effect mechanically, and such cancellation must be based on objective criteria, not merely due to late filing of returns. - The GST registration of the petitioner is restored. Petitioner shall comply with Rule 23 and its provisos of Central Goods and Services Tax Rules, 2017.....