Delhi HC Modifies GST Registration Cancellation Date to SCN Date

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...