Daily Archives: September 29, 2025

Registration cannot be cancelled retrospectively if the show-cause notice did not propose it. Issue Can a GST authority cancel a taxpayer’s registration with retrospective effect if the show-cause notice (SCN) that initiated the proceeding did not specifically state or propose that the cancellation would be from a past date? Facts The assessee had closed their… Read More »

The court directed the assessee to file a statutory appeal instead of a writ petition. Issue Should a High Court entertain a writ petition against an appealable adjudication order, which includes a dispute over Input Tax Credit (ITC), or should it direct the taxpayer to first exhaust the alternative and effective remedy of filing a… Read More »