Maa Jhandewali Traders Vs Principal Commissioner
Date: January 24, 2024
Subject Matter
Registration cancellation set aside so as to allow the petitioner to file a detailed response to the SCN
Summary
The Delhi High Court addressed the petition filed by Maa Jhandewali Traders against the cancellation of their GST registration due to alleged mis-statement or suppression of facts. The court found procedural irregularities in the issuance and content…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner seeks restoration of the GST registration of the petitioner that has been cancelled by order dated 21.07.2023. 2. Learned counsel for the petitioner submits that the show cause notice dated 28.06.2023 which led to the impugned cancellation order did not contain the very basic details. He submits that the show cause notice was issued…