My Trading Overseas Vs Commissioner
Date: December 4, 2023
Subject Matter
SCN proposing registration cancellation must provide clear reason for the proposed cancellation
Summary
The case law pertains to the cancellation of the petitioner's GST registration based on an order dated 11.2023, which was issued following a show cause notice (SCN) dated 05.04.2022. The petitioner responded to the SCN, contesting that the regist…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. Mr. Aggarwal, learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 11.2023 (hereafter ‘ the impugned order ’) whereby the petitioner’s GST registration was cancelled. The impugned order was passed pursuant to a show cause notice…