|Punjab and Haryana High Court
Section 29 CGST Act | Retrospective GST Cancellation Void Without Explicit Notice of Intent : Punjab & Haryana HC Upholds Natural Justice
The Punjab & Haryana High Court ruled that retrospective cancellation of GST registration under Section 29 of the CGST Act requires explicit disclosure of such intent in the show-cause notice. Failure to do so violates principles of natural justice, rendering the cancellation order void. The decision reinforces procedural fairness as a non-negotiable safeguard in tax adjudication.