GST Registration Cancellation Quashed Due to Absence of Reasons in SCN

Afzal Husain Saiyed Vs Principal Commissioner of Central Tax (Bombay High Court) Summary: The Bombay High Court considered a petition challenging the cancellation of GST registration and attachment of bank accounts under the Central Goods and Services Tax Act, 2017. The petitioner, engaged in metal scrap trading, was issued summons on allegations of availing Input Tax Credit through fake invoices and was subsequently arrested and placed in judicial custody. Thereafter, a show cause notice for cancellation of registration was issued, and bank accounts were attached. The petitioner contended th...