Retrospective GST Registration Cancellation Set Aside for Not Being Proposed in SCN

Modi Packers Vs Superintendent (Delhi High Court) The hearing in the present matter was conducted in hybrid mode before the Delhi High Court. The petitioner challenged an order-in-appeal dated 9 June 2025, by which the appellate authority had dismissed the petitioner’s appeal solely on the ground of limitation. The appeal had been filed against an order-in-original dated 27 May 2023 that cancelled the petitioner’s GST registration retrospectively. The dispute arose from the retrospective cancellation of the petitioner’s GST registration. The petitioner had obtained GST registration with ...