Delhi High Court Quashes GST Registration Cancellation: Violation of Natural Justice

Neelkanth Metals Vs Union of India & Anr. (Delhi High Court) Introduction: The Delhi High Court recently addressed a crucial case involving GST registration cancellation in the matter of Neelkanth Metals Vs Union of India & Anr. The petitioner sought relief against the impugned Show Cause Notice and Summons issued by the Commissioner of CGST, Delhi West, New Delhi. Detailed Analysis: The court’s scrutiny focused on the Show Cause Notice dated 22.05.2023, which proposed the cancellation of GST registration under Section 29(2)(e), citing “registration obtained by means of fr...