Closure of Petitioner’s Shop Alone Insufficient for GST Registration Cancellation

VAB Apparel LLP Vs Commissioner, Delhi GST And Ors (Delhi High Court) Introduction: VAB Apparel LLP recently faced a legal challenge against the cancellation of its GST registration by the Commissioner, Delhi GST, and others. The petitioner contested an order dated 23.05.2022, arguing that the cancellation, effective from 05.03.2018, lacked proper grounds as per the Show Cause Notice (SCN) issued on 19.05.2022. Detailed Analysis: The heart of the matter lies in the lack of substance in the SCN. The reasons cited for cancellation, involving fraud, wilful misstatement, or suppression of facts, w...