GST Registration cannot be cancelled if SCN & Order lacks Specific Allegations

Green Polymers Vs Union of India & Ors (Delhi High Court) Introduction: In a recent judgment, the Delhi High Court addressed the issue of GST registration cancellation in the case of Green Polymers vs. Union of India & Ors. The petitioner had challenged the cancellation of their GST registration, and the court’s decision sheds light on the reasons and implications of such cancellations. Detailed Analysis: 1. Background: The petitioner, an individual operating under the name M/s Green Polymers, had their GST registration canceled. The primary contention was that their registration...