Taxpayer Deprived of Opportunity to Object to Retrospective Cancellation of GST Registration: Delhi High Court Directs Restoration

In a significant development, the Delhi High Court, in its judgment delivered on January 10, 2024, has quashed a show cause notice and an order cancelling the GST registration of M/S Een Een Sales Corporation. The case was heard under W.P.(C) 331/2024 & CM APPL. 1505/2024. Key Points: 1. Background: M/S Een Een Sales Corporation had challenged a show cause notice dated 03.08.2023, which proposed the cancellation of their GST…