Punjab & Haryana High Court
For assessee
High Courts
Rulings of the High Court of Punjab & Haryana, newest first.
4 rulings found
Punjab & Haryana High Court
Where registered person's GST registration was cancelled retrospectively without SCN proposing retrospective effect, such retrospective cancellation was unsustainable in law and the impugned cancellation order was to be quashed, with liberty to authorities to initiate proceedings afresh in accordance with law
Punjab & Haryana High Court
Where petitioner’s GST registration was cancelled with retrospective effect based on SCN that did not propose retrospective cancellation, such cancellation exceeded scope of SCN and was unsustainable, thus SCN and cancellation order were quashed, with liberty to authorities to issue fresh SCN and proceed in accordance with law, without further adjudication on merits
Punjab & Haryana High Court
Where petitioner's GST registration was cancelled retrospectively however same was not proposed in show- cause notice, such retrospective cancellation violated natural justice and following settled law, such cancellation was to be quashed with liberty to respondents to proceed afresh as per law
Punjab & Haryana High Court
Where registered person's GST registration was cancelled with retrospective effect from 1 May 2023 though SCN did not propose such retrospective cancellation, such order was not sustainable and had to be quashed in view of relevant precedents, with liberty to authorities to issue fresh SCN and proceed as per law