Frequent Logistics Services Pvt. Ltd Vs Commissioner Goods And Service Tax Department
Date: August 30, 2023
Subject Matter
Registration cancellation set aside as the Show Cause Notice falls short on the standards required of a Show Cause Notice
Summary
The case describes a petition filed by the petitioner challenging the cancellation of their GST registration. The cancellation was made based on a show cause notice that alleged the registration was obtained through fraud, wilful misstatement, or sup…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , impugning an order dated 08.06.2022 (hereafter ‘ the impugned order ’), whereby the petitioner’s GST registration was cancelled. 2. The impugned order was passed pursuant to a Show Cause Notice dated 20.05.2022 (hereafter ‘ the Show Cause Notice ’). A pla…