Delhi HC mandates Hearing Opportunity Even After GST Registration Cancellation

National Enterprises Vs Union of India & Ors. (Delhi High Court) In a significant ruling, the Delhi High Court has quashed show cause notices and concurrent demand orders issued under Section 73 of the Delhi/Central Goods and Services Tax Act, 2017, against National Enterprises. The court emphasized that even after a GST registration is cancelled, taxpayers must be afforded an opportunity for hearing and proper service of notices, which was lacking in this case. The petitions, filed by National Enterprises, challenged show cause notices from December 2023 and May 2024, and subsequent order...