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Delhi HC Orders Reissuance of Valid SCN for GST Evasion, set aside GST Registration Cancellation order
Case Law Details
- Case Name
- Np Trading Co. Vs Commissioner of GsST & Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Np Trading Co. Vs Commissioner of GST & Anr. (Delhi High Court)
Introduction: In a recent judgment, the Delhi High Court addressed a petition filed by Np Trading Co. challenging the cancellation of its CGST registration, which was effective from 1st July 2017. The bone of contention was a Show Cause Notice (SCN) issued to the petitioner, which was deemed defective due to the lack of specific details regarding the invoices or bills allegedly issued without any underlying supply of goods or services.
Detailed Analysis: The petitioner argued that the SCN dated 5th November 2021 failed to prov...
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