SK Enterprises Vs Principal Commissioner of Goods and Services Tax
Date: December 19, 2023
Subject Matter
SCN proposing cancellation of registration must clearly outline the allegations
Summary
The petitioner's GST registration was canceled based on an SCN that lacked specificity in its allegations. The court found that the SCN failed to clearly outline the allegations, and the impugned order that cancelled the registration with retrosp…
FULL TEXT OF THE DELHI HIGH COURT JUDGMENT CM APPL. 66279/2023 1. Exemption is allowed, subject to all just exceptions. 2. Application is disposed of. W.P.(C) 16452/2023 3. Issue notice. 4. The learned counsel for the respondent accepts notice. 5. The petitioner has filed the present petition impugning the order dated 19.07.2023 (hereafter ‘ the impugned order ’) cancelling…