Delhi HC Sets Aside GST Cancellation Order and SCN, Citing Violations of Natural Justice and Procedural Irregularities

The Delhi High Court set aside an order cancelling GST registration and the related Show Cause Notice (SCN) on the grounds of violations of natural justice and procedural irregularities. The Court found that the taxpayer was not given a proper opportunity to be heard, and the SCN lacked clear and specific allegations. This decision underscores the importance of adhering to principles of natural justice and due process in tax proceedings, ensuring that taxpayers are fairly treated and given adequate opportunity to defend themselves.