GST Registration Cannot Be Cancelled Retrospectively Without Specific Notice: P&H HC

A One Industries Vs Central Board of Indirect Taxes & Customs (Punjab and Haryana High Court) The Punjab and Haryana High Court allowed the writ petition and set aside the show cause notice dated 21.01.2025 issued for cancellation of GST registration because the notice did not inform the petitioner that retrospective cancellation was proposed. Despite the absence of such disclosure in the notice, the authorities cancelled the petitioner’s GST registration retrospectively through an order dated 13.03.2025. The Court held that the matter was fully covered by its earlier Division Bench judg...