M/S Anurag Traders Through Its Prop Mukesh Chandra vs. Sales Tax Officer Class Ii/Avato Ward No 76 Through Commissioner Of GST
Held
The Court held that retrospective cancellation of GST registration requires specific reasons and prior notice to the taxpayer. The absence of these vitiates the cancellation order.
Facts
The petitioner's GST registration was cancelled retrospectively. The Show Cause Notice did not indicate any intent for retrospective cancellation, nor did the final order provide sufficient reasons for it.
Key Issues
Whether retrospective cancellation of GST registration is valid without proper reasons and notice in the Show Cause Notice and the final order.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2024
The writ petitioner assails the validity of the final order dated 30 June 2023 in terms of which its Goods and Services Tax1 registration came to be cancelled with retrospective effect from 28 April 2022. 2. It becomes pertinent to note that the proceedings had come to be initiated pursuant to a Show Cause Notice2 dated 16 June 2023. That notice embodied no intent or disclosure of the respondents contemplating cancellation from a retrospective date.
We had in this regard and bearing in mind the power which
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