GST Registration cannot be cancelled when the reply to the SCN is not considered


Last updated: 21 February 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors. [W.P. (C) 14250/2022 dated February 9, 2023] has set aside the order for cancellation of GST Registration of the assessee passed by the Revenue Department on the ground that the order is not sustainable as the reply to the Show Cause Notice ("SCN") furnished by the assessee was not taken into consideration by the Revenue Department, directed the Revenue Department to restore the GST Registration of the assessee.

Citation :
W.P. (C) 14250/2022 dated February 9, 2023

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Bimal Jain
Published in GST
Views : 232

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