SCN & GST Registration cancellation order failed to articulate clear reasons: HC Set aside

Aditi Agencies Through Its Proprietor Mr. Divyanshu Khurana Vs Commissioner of CGST (Delhi High Court) Introduction: In a recent judgment, the Delhi High Court addressed the validity of a Goods and Services Tax (GST) cancellation order concerning Aditi Agencies. The petitioner contested the order’s legality, citing a lack of clarity and reason in both the Show Cause Notice and the subsequent cancellation order. Detailed Analysis 1. Issue of Clarity: The court highlighted the ambiguity in the cancellation order, which merely stated “Response not received” without providing su...