Calcutta High Court Orders Restoration of GST Registration Invalidated Retrospectively Based on Vague SCN

The Calcutta High Court restored the GST registration of a taxpayer after declaring the retrospective cancellation invalid due to a vague and non-specific Show Cause Notice (SCN). The cancellation had caused significant disruption to the taxpayer’s business operations and cash flows. The Court reiterated the necessity for clear and unambiguous reasons in departmental communications affecting fundamental taxpayer rights and stressed that retrospective actions must withstand legal rigor to prevent arbitrary executive overreach. This judgment strengthens procedural safeguards for GST registrants and upholds the principles of natural justice and fair administrative action in tax administration