Rahul Kumar Jain and Co. Vs Union of India
Date: September 11, 2023
Subject Matter
SCN proposing cancellation of registration without reasons cannot be sustained
Summary
The petitioner's GST registration was cancelled after receiving a show cause notice alleging fraud, wilful misstatement, or suppression of facts. The petitioner requested specific grounds for the allegations but did not receive any further inform…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition impugning an order dated 29.05.2023 whereby, the petitioner’s GST registration was cancelled pursuant to a show cause notice dated 16.05.2023. 2. The proper officer proposed to cancel the petitioner’s GSTIN and issued the aforementioned show cause notice dated 16.05.2023, stating as und…