Delhi HC Restores GST Registration for failing to provide clear reasons for cancellation

Sunrise India Vs Commissioner (Delhi High Court) The case of Sunrise India versus Commissioner in the Delhi High Court concerns the petitioner’s challenge against an order dated 11.03.2024, which retrospectively cancelled their GST registration with effect from 11.08.2023. The petitioner also contested a Show Cause Notice dated 14.02.2024, which was issued to justify the cancellation. The Show Cause Notice cited “Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed” as the reason for potential cancellation of registration...