Unreasoned SCN: Delhi HC Reverses Ab Initio GST Registration Cancellation

Girik Enterprises Vs Commissioner SGST Delhi And Ors. (Delhi High Court) In the case of Girik Enterprises Vs Commissioner SGST Delhi And Ors., the Delhi High Court addressed the retrospective cancellation of GST registration. The petitioner’s registration, initially granted on July 1, 2017, was cancelled retrospectively by an order dated June 16, 2020, following a Show Cause Notice (SCN) issued on May 29, 2020. The SCN cited non-compliance with unspecified provisions of the GST Act or rules but failed to detail the specific violations. The petitioner, who had applied for cancellation of his ...