Citing lack of justification for retroactive cancellation of GST registration, the Delhi High Court in case of Supreme Enterprises versus Principal Commissioner of Goods and Service Tax, North Delhi has quashed the show cause notice. Justices Sanjeev Sachdeva and Ravinder Dudeja observed that no reasoning was provided in either the notice or the order, and the petitioner was not informed beforehand about the possibility of retrospective cancellation.
The court adjudged as below: –
“We notice that the Show Cause Notice and the impugned order are also bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation.”