Retrospective GST Registration Cancellation Set Aside Because Grounds Not Mentioned in SCN

Nairson Multiventures Private Limited Vs State of Chhattisgarh (Chhattisgarh High Court)

The Chhattisgarh High Court considered two writ petitions challenging show-cause notices and final orders issued by the Assistant Commissioner of State Tax cancelling the petitioners’ GST registrations. The petitioners, private limited companies engaged in trading, sale and purchase of steel products, were issued show-cause notices dated 19.9.2025 and 21.8.2025 under Rule 21(a) of the Chhattisgarh GST Rules, 2017 on the ground that the business was not being operated from the declared place.<

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