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 specific reasons cited in the SCN for the proposed cancellation were that the petitioner’s unit did not exist at the address provided in the registration documents, and that there was no response when physical verification of the premises was conducted. The notice also indicated that the registration would stand suspended with effect from August 24, 2024.
Following the SCN, an Order of cancellation of registration, dated September 10, 2024, was issued.
The petitioner approached the High Court to challenge this cancellation order on the crucial ground that the cancellation was brought into effect retrospectively from the date of registration, July 16, 2020. The petitioner contended that no such mention of a retrospective cancellation date was made in the show-cause notice.
