Orders to be set aside in cases wherein the Reason for Cancellation of GST Registration is not mentioned

Last updated: 29 November 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of M/s.VAB Apparel LLP v. Commissioner, Delhi GST and Ors [W.P.(C) 13642/2023 dated November 10, 2023] held that without specifying any particular reason and explanation for the cancellation of GST Registration by means of fraud, wilful misstatement or suppression, also 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 the Petitioner's GST registration. Thus, the impugned order is set aside, the Respondents have been directed to restore the GST Registration and the writ petition stands disposed of.

Citation :
W.P.(C) 13642/2023 dated November 10, 2023