GST Cancellation Order Quashed Due to Lack of Reasons for Retrospective Effect

Ridhi Sidhi Enterprises Vs Commissioner of Goods & Service Tax (CGST) (Delhi High Court) Summary: The writ petition challenged an order dated 25 July 2023 by which the petitioner’s GST registration was cancelled with retrospective effect from 28 September 2017. The Show Cause Notice (SCN) preceding the cancellation was issued on 10 July 2023, alleging that the registration had been obtained through fraud, wilful misstatement, or suppression of facts under Section 29(2)(e) of the Central Goods and Services Tax Act, 2017. The SCN required the petitioner to respond within seven working day...