Delhi HC Orders GST Registration Cancellation from SCN Issuance Date

Komal Enterprises Vs Commissioner of GST Delhi & Anr. (Delhi High Court) In the case of Komal Enterprises Vs Commissioner of GST Delhi & Anr., the petitioner challenged the retrospective cancellation of its GST registration through an order dated 17.07.2022 and the issuance of a Show Cause Notice dated 22.06.2022. The Show Cause Notice, issued to the petitioner, cited “Failure to furnish the returns since Jan 2022” as the reason for cancellation of registration. However, it lacked specific details regarding the time, date, and place of appearance for a personal hearing. Mor...