Retrospective GST Registration Cancellation invalid if Not Proposed in SCN: Delhi HC

Ajay Gupta Vs Sales Tax Officer Class II/Avato & Anr (Delhi High Court) The Delhi High Court delivered a judgment in the case of Ajay Gupta v. Sales Tax Officer Class II/Avato & Anr., which challenged an order for the retrospective cancellation of a Goods and Services Tax (GST) registration. The core issue before the court was the validity of cancelling a GST registration with retrospective effect when the initial Show Cause Notice (SCN) did not propose or indicate such a retrospective action. Factual Background The petitioner, Ajay Gupta, was granted GST registration effective from ...