Punjab & Haryana High Court Holds Retrospective GST Registration Cancellation Invalid Without Prior Notice and Reasoned Order
The Punjab & Haryana High Court has ruled that GST registration cannot be cancelled with retrospective effect unless the show cause notice expressly proposes such action and supporting documents are supplied. The Court emphasized that cancellation orders must be reasoned and reflect due application of mind, setting aside cryptic and non-speaking orders passed without due process.
