Rajat Bansal Vs Commissioner of Central Goods & Services Tax
Date: July 7, 2026
Subject Matter
GST Registration Retrospective Cancellation Set Aside Due to Lack of Specific Reasons
Summary
The High Court has set aside the retrospective operation of the GST registration cancellation order dated 17.01.2025. This decision was made because neither the Show Cause Notice nor the final cancellation order provided specific reasons for cancelli…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT Petitioner has approached this Court, seeking following substantive reliefs:- “(a) Allow the present petition and issue a writ of certiorari or any other appropriate writ, order or direction to quash and set-aside the impugned Show Cause Notice dated 16.10.2024 and subsequent Order of Cancellation of Registration dated 17.01.2025; issu…