Retrospective Cancellation of GST Registration without Proper Reason in SCN: Delhi HC orders Fresh Hearing [Read Order]

The court underlined that a taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and warranted
Retrospective Cancellation - GST Registration - SCN - Delhi HC - taxscan

The Delhi High Court set aside the retrospective cancellation of GST registration, citing inadequate reasons provided in the Show Cause Notice (SCN). Visiontek Engineers, engaged in the business of providing service or contractor and trader of air conditioning machines, was issued a show cause notice seeking to cancel its registration. Though the notice does not…

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