Delhi High Court sets aside GST Cancellation order passed in violation of Natural Justice

SP Safe Control Systems Pvt. Ltd. Vs Union of India & Anr (Delhi High Court) The reasons for cancellation of the petitioner’s GST registration is that he had not filed the returns for a period of six months. A show cause notice dated 02.09.2021 was issued to the petitioner calling upon it to show cause as to why its registration should not be cancelled. It is also important to note that the show cause notice dated 02.09.2021 called upon the petitioner to appear before the concerned officer on 02.10.2021 at 11 a.m. It is not disputed that the petitioner had immediately on receipt of the s...