Delhi High Court Sets Aside GST Cancellation Order Due to Lack of Fair Hearing and Opportunity to Respond to SCN

The Delhi High Court set aside a GST cancellation order due to procedural improprieties, emphasizing the lack of a fair hearing and opportunity for the taxpayer to respond to show-cause notices (SCNs). The court ruled that principles of natural justice were violated, as the taxpayer was not given adequate chances to present their case. The judgment underscores the importance of due process in GST matters, ensuring taxpayers' rights to a fair trial and proper adjudication.