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2023 (10) TMI 1336 - DELHI HIGH COURTCancellation of GST registration of petitioner - impugned order indicates no reasons but merely mentions that the same was with regards to the impugned SCN - Violation of principles of natural justice - HELD THAT:- Neither the impugned SCN nor the impugned order can be sustained. The impugned SCN does not refer to any reason for proposing to cancel the petitioner’s GST registration and was incapable of eliciting any meaningful response. The impugned order is also not informed by any reason and has been passed in violation of principles of natural justice. The impugned SCN as well as the impugned order cancelling the petitioner’s GST registration are set aside. The petitioner’s GST registration is directed to be restored forthwith - Petition allowed.
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