GST Registration cannot be cancelled retrospectively unless stated in SCN

Ramesh Chander Vs Assistant Commissioner of Goods And Service Tax (Delhi High Court) Introduction: In a recent case, Ramesh Chander Vs Assistant Commissioner of Goods And Service Tax, the Delhi High Court overturned an order cancelling GST registration retrospectively. The court found deficiencies in the show cause notice and the cancellation order, leading to a lack of clarity on the reasons for the retrospective cancellation. Detailed Analysis: The petitioner challenged the order in appeal dated 29.12.2023, which dismissed the appeal on grounds of limitation. The GST registration had been ca...