Delhi HC sets aside GST Registration Cancellation for Natural Justice Violation as SCN lacked Personal Hearing Details

The Delhi High Court has set aside a GST registration cancellation due to violation of natural justice, citing that the show cause notice lacked details of personal hearing. The court emphasized the importance of procedural fairness in such cases. The ruling underscores the need for authorities to adhere strictly to principles of natural justice, including providing adequate opportunity for personal hearings during proceedings affecting individuals or entities.