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GST Registration Cancellation Invalid Due to Vague Notice & Missing Reasons: P&H HC
Case Law Details
- Case Name
- Dwarkadhish Metals Vs Union of India and others (Punjab and Haryana High court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Dwarkadhish Metals Vs Union of India and others (Punjab and Haryana High court)
The Punjab and Haryana High Court examined the validity of a show cause notice dated 10.03.2026 and a subsequent order dated 02.04.2026 cancelling GST registration retrospectively. The petitioner challenged both actions on the grounds of vagueness, lack of supporting material, and violation of principles of natural justice.
The show cause notice alleged violations under Rule 21(b) and Rule 21(e) of the CGST Act, including issuance of invoices without supply and wrongful availment of input tax credit (ITC). However,...
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