Mere issuance of SCN not enough to cancel GST registration, rules Delhi HC

In a recent judgment, the Delhi High Court has reaffirmed that the mere issuance of a show cause notice (SCN) by the tax authority is not enough to cancel the Goods and Services Tax (GST) registration of any entity. The judgement addresses the ongoing uncertainty surrounding the authority to cancel registration based solely on an SCN, and the prevailing doubts over its cancellation with retrospect…