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Wrongful ITC availment: SCN not contain details/reasons – GST Registration restored
Case Law Details
- Case Name
- Jai Guru Sudarshan Enterprises Vs Delhi State Goods and Services Tax & 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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Jai Guru Sudarshan Enterprises Vs Delhi State Goods and Services Tax & Anr. (Delhi High Court)
In a significant ruling, the Delhi High Court set aside the cancellation of GST registration for Jai Guru Sudarshan Enterprises, asserting that there was no violation of Section 16 of the Central Goods and Services Tax (CGST) Act. The court’s judgment underscored the necessity for clear and specific reasons in a show cause notice (SCN) to enable the noticee to respond meaningfully.
The case revolves around the cancellation of GST registration for Jai Guru Sudarshan Enterpri...





