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Delhi HC Modifies GST Registration Cancellation Date to SCN Date
Case Law Details
- Case Name
- Chehak Fashions Vs Commissioner (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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Chehak Fashions Vs Commissioner (Delhi High Court)
Background of the Case – Chehak Fashions, a business engaged in the trading of woven fabric, was served with a Show Cause Notice (SCN) on September 20, 2021, for not filing returns for a continuous period of six months. The SCN was vague, lacking specific reasons and not specifying the date and time for a personal hearing. Subsequently, on October 26, 2021, the GST registration of Chehak Fashions was canceled with retrospective effect from July 26, 2017, without providing a clear rationale.
Procedural Flaws in Issuance of SCN – T...
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