No provision under GST law to seek NOC from any authority to apply for revocation of cancellation of GST registration

Spinns International Vs Pr. Commissioner of Goods And Service Tax (Delhi High Court) A plain reading of the show cause notice proposing GST registration cancellation indicates that the reason for the proposed action was stated to be “Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed”. We are at a loss to understand as to how any person could respond to the said allegation. Clearly, the show cause notice does not specify any allegation, which is capable of being responded to. It is settled law that the purpose of the show cause notic...