https://www.taxtmi.com/caselaws?id=428162 Delhi HC allowed the petition challenging cancellation of petitioner's GST registration. The court held that the Show Cause Notice (SCN) was invalid as it failed to specify reasons for proposed cancellation. The registration was cancelled based on a pending DGGI Chennai enquiry regarding spurious goods supply and physical verification revealing sealed premises. However, the court found procedural violations including lack of notice for physical verification and failure to upload verification report on portal as mandated under Rule 25 of CGST Rules. The cancellation order was set aside due to these procedural deficiencies. en-us Wed, 07 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428162 Delhi HC allowed the petition challenging cancellation of petitioner's GST registration. The court held that the Show Cause Notice (SCN) was invalid as it failed to specify reasons for proposed cancellation. The registration was cancelled based on a pending DGGI Chennai enquiry regarding spurious goods supply and physical verification revealing sealed premises. However, the court found procedural violations including lack of notice for physical verification and failure to upload verification report on portal as mandated under Rule 25 of CGST Rules. The cancellation order was set aside due to these procedural deficiencies. Case-Laws GST Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428162