Restored GST Registration cannot be cancelled on Same reason: Delhi HC

Samayshristi Enterprises Vs Superintendent (Delhi High Court) Introduction: The Delhi High Court recently delivered a crucial judgment in the case of Samayshristi Enterprises vs. Superintendent, challenging the cancellation of GST registration. The petitioner contested an order dated 26.10.2023, raising concerns about procedural irregularities and lack of clarity in the show cause notice (SCN). Detailed Analysis: The impugned order, based on the SCN dated 18.09.2023, cited Section 29(2)(e) regarding registration obtained through fraud, wilful misstatement, or suppression of facts. However, the...