GST Registration Cannot Be Cancelled Retroactively Without specific SCN

Hithaishi Infra Machine Vs Superintendent of Central Tax (Andhra Pradesh High Court) The case of Hithaishi Infra Machine Vs Superintendent of Central Tax before the Andhra Pradesh High Court concerned a challenge against the retrospective cancellation of a Goods and Services Tax (GST) registration. The petitioner had obtained registration under the GST Act, 2017, effective from July 16, 2020. A show-cause notice (SCN) was subsequently served on the petitioner, dated August 24, 2024. This notice called upon the petitioner to show cause why their registration should not be cancelled. The specifi...