Infinity Infomatic Private Limited Vs Commissioner, Central Tax
Date: October 9, 2023
Subject Matter
Registration cancellation: SCN cannot be bereft of any particulars, and the consequent order cannot be unreasoned.
Summary
The case relates to a petitioner who has filed a petition challenging an order where their GST registration was cancelled with retrospective effect. The petitioner had received a Show Cause Notice proposing the cancellation of their GST registration…
1. The petitioner has filed the present petition impugning an order dated 09.08.2021 (hereafter ‘impugned order’), whereby the petitioner’s GST registration was cancelled with retrospective effect. 2. The petitioner was issued a Show Cause Notice (hereafter ‘SCN’) dated 09.07.2021, proposing to cancel the petitioner’s GST registration, for the following reason:…