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2023 (11) TMI 598 - DELHI HIGH COURTCancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - Vague SCN - Principles of natural justice - HELD THAT:- There is no explanation as to why the buyers and suppliers have been found to be suspicious. Merely because the petitioner’s shop was found closed, absent anything more, is not a ground for cancellation of petitioner’s GST registration. The impugned order cancelling the petitioner’s GST registration is set aside - Petition allowed.
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