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HC recalled the order due to fabrication of show cause notice ...


GST Registration Cancellation Halted: Fabricated Show Cause Notice Exposes Critical Procedural Irregularities in Administrative Action

May 19, 2025

Case Laws     GST     HC

HC recalled the order due to fabrication of show cause notice (SCN), involving material fact deletion and retrospective GST registration cancellation. The court directed: (1) final order stands recalled, (2) proprietor must appear in subsequent hearing, (3) registry to list related writ petitions together, and (4) counsel to intimate petitioners in connected cases. The department challenged the original order, revealing multiple instances of potential SCN manipulation, leading to comprehensive judicial review and procedural rectification.

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