GST Registration Cancellation Without intelligible Reason Unwarranted: Delhi HC

Chauhan Construction Co. Vs Commissioner of DGST And Anr (Delhi High Court) Delhi High Court held that cancellation of GST registration with retrospective effect without providing any intelligible reason for cancellation is unsustainable. Accordingly, impugned cancellation order is void. Facts- The petitioner has filed the present petition being aggrieved by the cancellation of its Goods and Services Tax (GST) registration in terms of the order dated 05.04.2021. The impugned cancellation order was issued pursuant to the Show Cause Notice dated 26.03.2021. The petitioner appealed against the im...