System generated order establishes non-application of mind: Delhi HC restores GST registration

Euro PVC Fabric Vs Principal Commissioner of Goods and Services Tax (Delhi High Court)

Introduction: In a significant judgment that underscores the importance of due process and careful consideration by tax authorities, the Delhi High Court addressed the case of Euro PVC Fabric Vs Principal Commissioner of Goods and Services Tax. This case centered on the cancellation of the petitioner’s GST registration by the proper officer, which the court found to be carried out without adequate examination or reas

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