Delhi HC Quashes GST Registration Cancellation for absence of reasoning in SCN

Amir Malik Vs Commissioner of GST (Delhi High Court) In the case of Amir Malik Vs. Commissioner of GST, the Delhi High Court addressed a writ petition challenging the cancellation of GST registration of the petitioner, Amir Malik, through an order dated July 4, 2023. This cancellation followed a Show Cause Notice (SCN) issued on June 16, 2023, which stated that the petitioner’s registration was liable to be canceled due to non-compliance with unspecified provisions of the Goods and Services Tax Act (GST Act) and its associated rules. The SCN required the petitioner to respond within seven da...