{"id":4950,"date":"2026-03-16T03:17:20","date_gmt":"2026-03-16T03:17:20","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4950"},"modified":"2026-03-16T03:17:21","modified_gmt":"2026-03-16T03:17:21","slug":"gst-hc-ph-judgement-dated-25-02-2026-gst-registration-cannot-be-cancelled-retrospectively-without-prior-notice-in-scn","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/16\/gst-hc-ph-judgement-dated-25-02-2026-gst-registration-cannot-be-cancelled-retrospectively-without-prior-notice-in-scn\/","title":{"rendered":"GST, HC P&amp;H Judgement Dated 25\/02\/2026 &#8211; GST Registration cannot be cancelled Retrospectively without Prior Notice in SCN\u00a0"},"content":{"rendered":"\n<p><em>Case of Jordan Enterprises vs Union of India,\u00a0HC P&amp;H Judgement Dated 25<sup>th<\/sup>\u00a0February 2026.<\/em>\u00a0HC held that GST registration cannot be cancelled retrospectively unless such a proposal is explicitly mentioned in the original Show Cause Notice (SCN).\u00a0The 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.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1OOl0q_zaOj0hJOVYVFhPwI6NG7pL6IJh\/view?usp=sharing\"><em>(Link: HC P&amp;H Judgement Dated 25\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Jordan Enterprises vs Union of India,\u00a0HC P&amp;H Judgement Dated 25th\u00a0February 2026.\u00a0HC held that GST registration cannot be cancelled [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-4950","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, HC P&amp;H Judgement Dated 25\/02\/2026 - GST Registration cannot be cancelled Retrospectively without Prior Notice in SCN\u00a0 - Bhatia Bhola &amp; 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