HC quashes GST Registration cancellation order/SCN for not containing reasons

Green Polymers Vs Union of India & Ors. (Delhi High Court) In a recent judgment by the Delhi High Court, the case of Green Polymers Vs Union of India & Ors. has drawn attention for its critical examination of procedural fairness in GST registration matters. The Court’s decision revolves around the validity of a GST cancellation order and the corresponding show cause notice (SCN) issued against the petitioner, Green Polymers. Background of the Case: Green Polymers challenged a GST cancellation order and the preceding show cause notice. The SCN, issued on June 2, 2023, proposed the...