M S Enterprises Vs Commissioner
Date: July 9, 2026
Subject Matter
Retrospective GST Registration Cancellation Quashed for Lack of Specificity in Show Cause Notice
Summary
The High Court set aside the retrospective cancellation of the petitioner's GST registration. The primary reason for this decision was the failure of the Show Cause Notice (SCN) to specifically mention that the cancellation would be retrospective, th…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. The petitioner’s GST registration has been cancelled vide orders dated 10.07.2025 (Annexure P-3) with retrospective effect from 01.05.2023. The said cancellation of GST registration is challenged by way of this writ petition primarily on the ground that the Show Cause Notice (SCN) issued, pursuant to which impugned order was passe…