Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of M/s. Rahul Kumar Jain and Co. v. Union Of India &Anr. [W.P. No. 11963 of 2023 dated September 12, 2023] observed that the Revenue Department cannot cancel the GST Registration of an assessee where specific reasons are not provided. The Court held that show cause notices and orders lacking reasons cannot be upheld.
Citation :
W.P. No. 11963 of 2023 dated September 12, 2023
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