HC Restores GST Registration for Lack of Reasons in SCN & Insufficient Satisfaction in Order

Sant Ram Vs Delhi State GST & Ors (Delhi High Court)

Introduction: In a significant ruling, the Delhi High Court intervened in the case of Sant Ram, setting aside the cancellation of GST registration by the tax authorities. The court scrutinized the show cause notice and subsequent order, emphasizing the necessity for the Proper Officer to independently assess conditions laid out in Section 29(1) or 29(2) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.