Non-Submission of reply to SCN cannot be a valid ground for cancellation of GST Registration

Agarwal Construction Company Vs Commissioner State Tax And 2 Others (Allahabad High Court)

The Hon’ble Allahabad High Court, Lucknow Bench in M/s. Agarwal Construction Company v. Commissioner State Tax and Ors. [Writ Tax No. – 43 of 2023 dated February 23, 2023] has set aside the cancellation order of the GST Registration of the assessee on the grounds that the non-submission of reply to the Show Cause Notice (“SCN”) cannot be a ground for cancellation of the GST Registr

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