No retrospective cancellation of a GST registration if it was not proposed in SCN

Smart World Communications Vs Commissioner of Central Tax And CGST (Delhi High Court) Conclusion: Where the Show Cause Notice did not propose retrospective cancellation of GST registration, the authority could not cancel registration with effect from a prior date and cancellation should operate only from date of SCN i.e., 02.02.2022. Held: Assessee was a partnership firm. It had closed its business in June 2021 after one of its partners passed away. Subsequently, on February 2, 2022, the GST department issued a show-cause notice (SCN) to the firm. The notice proposed to cancel the registration...