Kundan Impex Vs Principal Commissioner of Department of Trade And Taxes
Date: January 4, 2024
Subject Matter
Registration cancellation order set aside as the SCN failed to clarify the allegations against the taxpayer regarding fraudulent ITC
Summary
The case of Kundan Impex Vs Principal Commissioner of Department of Trade And Taxes involved a challenge to a show cause notice (SCN) leading to the suspension of GST registration. The petitioner contested the SCN, arguing that it lacked specific rea…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been suspended. Petitioner further seeks a direction to the respondent to cancel the registration of the petitioner from the date when the last return was filed i.e. in July, 2023. 2. Learned counsel for the petitioner submits that the show cau…