GST Registration Cancellation Quashed Due to Absence of Retrospective Proposal in SCN

Bansal Casting Vs Union of India And Another (Punjab and Haryana High Court) The Punjab and Haryana High Court heard three connected writ petitions raising common questions concerning cancellation of GST registration under the Central Goods and Services Tax Act, 2017 (CGST Act) and Haryana Goods and Services Tax Act, 2017 (HGST Act). The primary issues were whether GST registration could be cancelled retrospectively when such action was not proposed in the show cause notices, whether proceedings were vitiated due to non-supply of supporting documents referred to in the notices, and whether the...