GST Registration Can’t Be Cancelled Without specific Reasons: Delhi HC

Rashid Proprietor of MS Enterprises Vs Union of India and Ors. (Delhi High Court)

The Delhi High Court, in the case of Rashid Proprietor of MS Enterprises vs. Union of India and Ors., ruled that GST registration cannot be cancelled without providing specific allegations and a proper reasoning process. The petitioner challenged the cancellation of his GST registration through a writ petition under Article 226 of the Constitution, arguing that the show cause notice (SCN) issued lacked sufficient details and failed to comply with principles of natural justice. The court found

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