GST Registration Cancellation Set Aside Due to Absence of Retrospective Notice in SCN

Namdhari Timber Private Limited Vs Union of India & Ors. (Delhi High Court) The Delhi High Court considered a writ petition challenging a show cause notice dated 28 November 2024 and an order dated 5 March 2025 cancelling the petitioner’s GST registration retrospectively from 1 July 2017. The petitioner did not contest cancellation itself but objected to its retrospective effect, stating that cancellation may be applied from the date of the show cause notice. The record showed that earlier proceedings had arisen when the petitioner sought amendment of its principal place of business, whi...