Retrospective GST Cancellation Unjustified: Vague reasoning & Lack of Proposal in SCN

Alibaba Enterprises Vs Sales Tax Officer (Delhi High Court)

The Delhi High Court reviewed the cancellation of GST registration for Alibaba Enterprises, originally effective from July 1, 2017, based on a Show Cause Notice (SCN) issued on November 13, 2023. The petitioner contested the cancellation, arguing that the reasons provided in the order were insufficient and unclear, referencing incorrect rules and failing to address specific discrepancies. The Court found that the cancellation order was unjustifiable, as it was based on vague reasoning and lacked a proper proposal for retro

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