Retrospective GST Registration Cancellation Set Aside for Exceeding SCN Scope

Shivay Iron Scrap Vs Commissioner of Goods and Service Tax (Delhi High Court) The petitioner challenged the order dated 24 December 2021 by which its GST registration was cancelled retrospectively. The petitioner had voluntarily applied for cancellation of registration in October 2021 due to the proprietor’s ill-health and old age. Prior to the cancellation order, a Show Cause Notice (SCN) had been issued on 14 December 2021. The cancellation order, however, made the cancellation effective from 11 July 2017. During an earlier hearing on 10 September 2025, the Court noted that the petitioner ...