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    <title>2023 (9) TMI 1184 - DELHI HIGH COURT</title>
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    <description>Delhi HC allowed the petition challenging GST registration cancellation. The court found that the show cause notice failed to specify reasons for proposing cancellation, violating natural justice principles. The notice was too vague to enable meaningful response from the petitioner. The subsequent rejection order was equally cryptic and passed without application of mind. HC held that orders based on defective show cause notices cannot be sustained and set aside the cancellation order, restoring the petitioner&#039;s GST registration.</description>
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      <title>2023 (9) TMI 1184 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=443562</link>
      <description>Delhi HC allowed the petition challenging GST registration cancellation. The court found that the show cause notice failed to specify reasons for proposing cancellation, violating natural justice principles. The notice was too vague to enable meaningful response from the petitioner. The subsequent rejection order was equally cryptic and passed without application of mind. HC held that orders based on defective show cause notices cannot be sustained and set aside the cancellation order, restoring the petitioner&#039;s GST registration.</description>
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      <pubDate>Fri, 22 Sep 2023 00:00:00 +0530</pubDate>
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