The Delhi High Court set aside the cancellation order since both the SCN and the order didn’t mention any reason for the cancellation of GST registration. Rahul Kumar Jain vs Union of India [W.P. (C) No. 11963 of 2023; dated 12-Sep-2023]

Defective show cause notice: Proper officer proposed to cancel assessee’s GSTIN and issued aforementioned show cause notice just noting that information had come to his notice, that registration was obtained by means of fraud, wilful misstatement or suppression of facts.

However, show cause notice did not provide any specific reason as to alleged fraud, wilful misstatement and any clue of alleged suppression

The impugned order also did not mention any reason whatsoever for cancellation of assessee’s GST registration.

HC held that it would be appropriate to allow present writ petition albeit with cost of Rs. 5,000 to be paid to assessee.