Delhi HC Quashes GST Registration Cancellation Notice for Lack of Reasons

Shree Balaji Industries Vs Commissioner of DGST And Anr (Delhi High Court)

Introduction: In a significant judgment, the Delhi High Court addressed the issue of GST registration cancellation for Shree Balaji Industries, highlighting the criticality of providing cogent reasons in administrative notices. The court’s decision to set aside both the show cause notice and the order of cancellation due to their lack of substantive reasoning underlines the importance of due process in tax administration.