Delhi HC Revises GSTIN Cancellation Date to GST Notice Date

The Delhi High Court ruled in the case of Chehak Fashions vs. Commissioner, highlighting procedural flaws in the Show Cause Notice (SCN) and subsequent cancellation of GST registration. \r

The court emphasized the need for substantive justification and procedural fairness in such actions. It clarified that cancellations should be based on objective criteria and not solely on non-filing of returns. While both parties agreed on cancellation, reasons differed. \r

The court revised the cancellation date to match the SCN issuance date, September 20, 2021. This case underscores the importance of tax authorities adhering to criteria and providing clear justifications in notices and decisions affecting assessments.