Delhi HC sets aside GST Registration Cancellation for lack of specific details in SCN & absence of reasons in order

Aaira Batteries Vs Principal Commissioner of Department Of Trade Taxes (Delhi High Court) Introduction: The Delhi High Court recently delivered a judgment in the case of Aaira Batteries vs. Principal Commissioner of Department of Trade Taxes, setting aside the cancellation of the petitioner’s Goods and Service Tax (GST) registration. This article provides a detailed analysis of the case, focusing on the violation of natural justice principles and its broader implications. Detailed Analysis: The petitioner, Aaira Batteries, challenged the order dated 09.2021, wherein their GST registratio...