Non-submission of Reply to SCN cannot be a Ground for Cancellation of GST Registration: Allahabad HC

The Allahabad High Court ruled that non-submission of a reply to a show cause notice (SCN) cannot be a ground for the cancellation of GST registration. The court emphasized that the principles of natural justice must be followed, and taxpayers should be given a fair opportunity to present their case. The ruling highlighted that procedural lapses by taxpayers should not result in punitive actions without proper consideration of the circumstances. This decision ensures that tax authorities adhere to due process and protect taxpayers’ rights during administrative proceedings.