Delhi HC Sets Aside GST Registration Cancellation; Orders Fresh Hearing

Quality Traders Vs Yogesh Kumar & Anr (Delhi High Court) Introduction: The Delhi High Court, in the case of Quality Traders vs Yogesh Kumar & Anr, has set aside the cancellation of GST registration through an order dated 04.07.2023. The court found that the cancellation violated the principles of natural justice, as the petitioner was not afforded a proper opportunity to be heard. Detailed Analysis: The petitioner, operating as M/s Quality Traders, faced a Show Cause Notice dated 03.2023, initially proposing GST registration cancellation on the grounds of non-functioning at the princi...