Jordan Enterprises Vs Union of India
Date: February 24, 2026
Subject Matter
GST Registration Cannot Be Retrospectively Cancelled Without Proposal in Show Cause Notice
Summary
The High Court allowed the petition, setting aside the order dated 19.01.2024, which cancelled the petitioner's GST registration with retrospective effect. The Court found that the cancellation was made without a proposal for retrospective effect in…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. Petitioner is aggrieved of order dated 19.01.2024, Annexure P-3, passed by respondent No.3, whereby registration of petitioner firm has been cancelled and that too with retrospective effect without any such proposal in the show cause notice dated 08.01.2024. 2. It is submitted that petitioner is a proprietorship concern registered…