Retrospective GST Registration Cancellation Set Aside for Lack of SCN

Stalwart India Alloys Private Limited Vs Union of India & Ors (Delhi High Court) Stalwart India Alloys Private Limited filed a petition under Articles 226 and 227 of the Constitution of India before the Delhi High Court challenging the cancellation of its Goods and Services Tax (GST) registration. The cancellation, issued by the Superintendent, Range-36, CGST Commissioner ate, Delhi, North Block, was effective retrospectively from 20th February 2024. The petitioner contended that the Anti-Evasion Branch of CGST Delhi North had conducted an inspection of its registered premises on 20th Dece...