Retrospective GST Registration Cancellation invalid if Not Proposed in SCN: Delhi HC

Ajay Gupta Vs Sales Tax Officer Class II/Avato & Anr (Delhi High Court)

The Delhi High Court delivered a judgment in the case of Ajay Gupta v. Sales Tax Officer Class II/Avato & Anr., which challenged an order for the retrospective cancellation of a Goods and Services Tax (GST) registration. The core issue before the court was the validity of cancelling a GST registration with retrospective effect when the initial Show Cause Notice (SCN) did not propos

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