Singla Exports Vs CBIC
Date: August 8, 2023
Subject Matter
SCN proposing the cancellation of registration must contain specific grounds for the same
Summary
This is a case where the Delhi High Court set aside an automated order that resulted in the cancellation of the GST registration of a company called Singla Exports. The court emphasized the need for clear reasons in show cause notices and found defic…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , impugning an order dated 22.06.2022 (hereafter ‘ the impugned order ’), whereby the petitioner’s GST Registration was cancelled with retrospective effect from 02.07.2017. 2. It is contended on behalf of the petitioner that the impugned order was passed pursuant to a…