Delhi HC Set-Aside Order with Unspecified GST Registration Cancellation Reasons

VAB Apparel LLP Vs Commissioner Delhi GST and Ors (Delhi High Court) The Hon’ble Delhi High Court in the case of M/s. VAB Apparel LLP v. Commissioner, Delhi GST and Ors [W.P.(C) 13642/2023 dated November 10, 2023] held that without specifying any particular reason and explanation for the cancellation of GST Registration by means of fraud, wilful misstatement or suppression, also there is no explanation as to why the buyers and suppliers have been found to be suspicious. Merely because the Petitioner’s shop was found closed, absent anything more, is not a ground for cancellation of the Pet...