Delhi HC Restores GST Registration: Failure to Mention Reason

DP Abhushan Vs Commissioner (Delhi High Court) In the case of DP Abhushan vs Commissioner before the Delhi High Court, the petitioner challenges the dismissal of their appeal seeking restoration of GST registration. The court’s decision revolves around the failure to provide reasons for the cancellation of registration in the Show Cause Notice (SCN). The petitioner, engaged in the jewelry business, received a Show Cause Notice dated 29.09.2022 for the cancellation of GST registration, citing “Others” as the reason. Subsequently, the order dated 13.10.2022 canceled the registr...