Retrospective GST Cancellation Quashed for lack of notice & reasoned justification

New Vision Enterprises Through Its Proprietor Mr Dinesh Jha Vs Commissioner Delhi Goods And Service Tax & Ors. (Delhi High Court)

Delhi High Court has ruled against the retrospective cancellation of a Goods and Services Tax (GST) registration in the case of New Vision Enterprises vs. Commissioner Delhi Goods and Service Tax & Ors. The court found that the final order, which cancelled the petitioner’s GST registration retroactively from September 24, 2022, was invalid due to a lack of proper notice and reasoned justification. The original Show Cause Notice (SCN) issued

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