Cuthbert Oceans LLP Vs Superintendent of CGST Range 109 Division Rohini
Date: August 7, 2023
Subject Matter
SCN proposing cancellation of registration should provide specific details or reasons for the proposed cancellation
Summary
The case involves a petitioner who has filed a petition challenging a show-cause notice and an order issued by the respondent. The show-cause notice called for the petitioner to justify why their GST registration should not be cancelled, citing Secti…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. Harpreet Singh, learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning the show-cause notice dated 09.05.2023 (hereafter ‘ the impugned show-cause notice ’) calling upon the petitioner to show cause as to why its registration should…