GST Registration Cannot Be Cancelled for Non-Submission of SCN Reply: Allahabad HC

Laxmi Traders Vs Addl. Comm. Grade 2 (Appeal) (Allahabad High Court)

In Laxmi Traders Vs. Additional Commissioner (Appeal), the Allahabad High Court addressed the cancellation of GST registration due to non-submission of a reply to a show-cause notice (SCN). The petitioner, a proprietorship firm, had its GST registration cancelled by an order dated March 10, 2023, after failing to respond to the SCN within the stipulated time. The petitioner attributed the delay to sickness. An appeal filed against the cancellation was rejected by the appellate authority on the grounds of

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