Case of Jordan Enterprises vs Union of India, HC P&H Judgement Dated 25th February 2026. HC held that GST registration cannot be cancelled retrospectively unless such a proposal is explicitly mentioned in the original Show Cause Notice (SCN). The Court observed that cancellation of GST registration with retrospective effect has serious civil consequences, and therefore such orders must reflect due application of mind and proper reasoning. A non-speaking order passed without providing the taxpayer an opportunity to respond to the proposed action violates principles of natural justice.