VAB Apparel LLP Vs Commissioner, Delhi GST
Date: November 9, 2023
Subject Matter
Shop closure is not a ground for cancellation of petitioner’s GST registration.
Summary
The petitioner challenged the order cancelling their GST registration due to lack of proper reasons provided in the show cause notice and the subsequent impugned order. The court found that the show cause notice and the impugned order were bereft of…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 23.05.2022 (hereafter ‘the impugned order’ ) cancelling the petitioner’s GST registration with effect from 05.03.2018. The said order was passed pursuant to a Show Cause Notice dated 19.05.2022 (hereafter ‘the SCN’ ). 2. A plain reading of the…