HC set-aside GST Registration cancellation SCN/Order for lacking reason for retrospective cancellation

Sun N Sand Exim India Pvt Ltd Vs Superintendent Division Karol Bagh Range (Delhi High Court) The case of Sun N Sand Exim India Pvt Ltd Vs Superintendent Division Karol Bagh Range, heard in the Delhi High Court, revolves around the retrospective cancellation of GST registration. The petitioner contested the cancellation, citing procedural flaws and lack of opportunity to object to the retrospective action. The petitioner challenged the order dated 14.02.2023, which retrospectively canceled their GST registration from 02.07.2017. The cancellation was based on a show cause notice issued on 26.08....