Delhi HC Revokes GST Registration Cancellation Due to Unreasoned SCN

Scope Promoters P. Ltd Vs Commissioner of Central Goods And Services Tax Delhi & Anr. (Delhi High Court) In the case of Scope Promoters P. Ltd Vs Commissioner of Central Goods and Services Tax Delhi & Anr., the Delhi High Court addressed the issue of the cancellation of the petitioner’s GST registration. The petitioner, a hotel owner, faced cancellation of its GST registration following a Show Cause Notice (SCN) issued in November 2023, which merely stated “initiation of cancellation of GST registration” without providing any substantive reason. The petitioner responded, ...