Cancellation of GST registration with retrospective effect based on vague notice not tenable

Nikita Agarwal Vs Assistant Commissioner of Revenue Commercial Taxes and State Tax (Calcutta High Court) Calcutta High Court held that cancellation of GST registration with retrospective effect on the basis of vague show cause notice not furnishing any details is not in accordance with law. Accordingly, writ petition is allowed and orders cancelling registration set aside. Facts- The appellant challenged the order passed by the Appellate Authority, namely, the Senior Joint Commissioner of WBGST, Kolkata North & 24 Parganas Circle dated 30th May, 2023 by which the appeal was dismissed affir...