Delhi HC Restores GST Registration: Failure to Cite Reasons in SCN

Apshara Garments Pvt. Ltd Vs Commissioner of Delhi Goods And Service Tax & Anr. (Delhi High Court) Introduction: The Delhi High Court recently adjudicated on the matter of Apshara Garments Pvt. Ltd Vs Commissioner of Delhi Goods And Service Tax & Anr., concerning the retrospective cancellation of GST registration. The petitioner challenged the cancellation order dated 15.01.2024, arguing against the lack of reasons cited for retrospective action. This article delves into the detailed analysis of the case and its implications. Detailed Analysis: The petitioner, engaged in the garments b...