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2023 (11) TMI 599 - DELHI HIGH COURTRevocation of GST registration of petitioner - SCN did not specify any reason for proposing to cancel the petitioner’s GST registration - violation of principles of natural justice - HELD THAT:- The petitioner’s contentions that the SCN did not specify any reason for proposing to cancel the petitioner’s GST registration, and that the impugned order cancelling its registration is void as not informed by reason, is merited. The impugned order cancelling the petitioner’s GST registration does not reflect any reason for the same. The petitioner’s contention that it was required to issue a notice to the petitioner prior to any inspection is merited, however, it is the petitioner’s case that he had shifted its principal place of business. Thus, even if a prior notice of inspection had been issued, no effective purpose would be served as admittedly the petitioner is not carrying on its business from its stated place of business. The petitioner’s request for amendment was rejected on the ground that the petitioner had failed to provide the requisite information - it is considered apposite to set aside the order dated 09.05.2023 whereby the petitioner’s application for amendment of the GST registration was rejected. Petition disposed off.
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