https://www.taxtmi.com/caselaws?id=757191 Delhi HC set aside GST registration cancellation order finding violation of natural justice principles. The SCN lacked specific allegations against petitioner who had legitimately sought revocation citing COVID-19 impact on business activities, which was initially allowed. Court noted petitioner's fundamental right to conduct legitimate business cannot be interdicted through registration cancellation. The Proper Officer impermissibly acted on directions from another authority without independent satisfaction of cancellation grounds. Petitioner had provided property tax receipts and explained ownership of principal place of business, filing NIL returns due to lack of business activity. Court directed immediate restoration of GST registration, setting aside cancellation and appellate orders. en-us Thu, 01 Aug 2024 00:00:00 +0530 Thu, 08 May 2025 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757191 Delhi HC set aside GST registration cancellation order finding violation of natural justice principles. The SCN lacked specific allegations against petitioner who had legitimately sought revocation citing COVID-19 impact on business activities, which was initially allowed. Court noted petitioner's fundamental right to conduct legitimate business cannot be interdicted through registration cancellation. The Proper Officer impermissibly acted on directions from another authority without independent satisfaction of cancellation grounds. Petitioner had provided property tax receipts and explained ownership of principal place of business, filing NIL returns due to lack of business activity. Court directed immediate restoration of GST registration, setting aside cancellation and appellate orders. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757191