Intent To Cancel GST Registration Retrospectively Must Be Expressly Stated In SCN: Delhi High Court

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Intent To Cancel GST Registration Retrospectively Must Be Expressly Stated In SCN: Delhi High Court

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Published on

09/02/2026

By Mariya Paliwala

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The Delhi High Court has held that intent to cancel GST registration retrospectively must be expressly stated in show cause notice (SCN) and restored the registration subject to clearance of dues. The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul has reiterated strict procedural safeguards governing retrospective cancellation of GST registration, holding that…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Intent To Cancel GST Registration Retrospectively Must Be Expressly Stated In SCN: Delhi High Court

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