HC Sets Aside Retrospective GST Cancellation, Orders Fresh Hearing Due to Flawed SCN

Birchand Vs Commissioner of DGST (Delhi High Court) In the case of Birchand vs. Commissioner of DGST, the Delhi High Court addressed the issue of the petitioner’s GST registration cancellation. The petitioner’s registration was canceled with retrospective effect from July 15, 2017, based on a Show Cause Notice (SCN) issued due to discrepancies in tax returns. However, the SCN failed to specify a hearing date or time, effectively denying the petitioner a fair opportunity to present their case. Additionally, the cancellation order did not provide any reason for the retrospective cancella...