Using template for SCNs bereft of any particulars - Retrospective cancellation of registration without putting petitioner to notice - SCN/order set aside: Delhi High Court in Satendra Vs Supdt. Circle-152, CGST

In a case involving GST, the petitioner challenged an order dated 28.07.2023 that cancelled their registration retroactively from 05.12.2022, following a Show Cause Notice (SCN) issued on 17.04.2023.

HC observed that the respondents issued notices using a generic template without specific details & questioned the retrospective cancellation of the registration, noting a lack of evidence for wrongful availment or utilization of ITC from the registration date to the SCN issuance

The court emphasized that retrospective cancellation requires clear intent and justification, which was not provided to the petitioner, denying them the opportunity to contest the retroactive cancellation.

The court deemed the notices and the order unsupportable due to their lack of reasoning and particulars, leading to the petition's resolution.