GST Registration cannot be cancelled when reply to SCN is not considered

Rakesh Enterprises Vs Principal Commissioner Central Goods and Services Tax & Ors. (Delhi High Court) The Hon’ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors. [W.P. (C) 14250/2022 dated February 9, 2023] has set aside the order for cancellation of GST Registration of the assessee passed by the Revenue Department on the ground that the order is not sustainable as the reply to the Show Cause Notice (“SCN”) furnished by the assessee was not taken into consideration by the Revenue Department, directed the Revenue De...