No order of retrospective GST Cancellation be passed unless specifically mentioned in SCN with reasons

Eworld Business Solutions Private Limited Vs Superintendent (Delhi High Court) Conclusion: Since the SCN did not propose retrospective cancellation or raise the issue of non-existent premises, the impugned cancellation order was unsustainable therefore, assessee’s GST registration should be treated as cancelled only from 31 December 2024, the date of the SCN. Held: Assessee-company filed a writ petition challenging the cancellation of its GST registration by an order dated 18 March 2025, which cancelled its registration retrospectively from 1 July 2017. Assessee had received a show cause...