Relief for Petitioner When GST Registration Cancellation Notice Lacks Clarity

Rahul Kumar Jain and Co. Vs Union Of India & Anr. (Delhi High Court)

In a recent case, M/s. Rahul Kumar Jain and Co. challenged the cancellation of their GST Registration by the Revenue Department. The Delhi High Court, in its judgment dated September 12, 2023, observed that GST Registration cannot be cancelled without providing specific reasons. The Court held that show cause notices and orders lacking reasons cannot be upheld.

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