Mere non-reply to SCN cannot be ground for cancellation of GST Registration

Acambis Helpline Management Pvt. Ltd. Vs Union of India (Allahabad High Court) The Hon’ble Allahabad High Court in Acambis Helpline Management (P.) Ltd. v. Union of India [Writ Tax No. 185 of 2022 dated December 15, 2022] has set aside the order cancelling the Goods and Services Tax (“GST”) Registration of the assessee, passed on the ground that the assessee had failed to reply to the Show Cause Notice (“SCN”). Held that, even if the assessee has failed to furnish a reply to a SCN, it is necessary for the Revenue Department to consider the facts of the case and accordingly conclude t...