Delhi HC Sets Aside GST Registration Cancellation Due to Insufficient SCN Details on Alleged Fraud

Ravi Vs Avato Ward 84 State Goods And Services Tax And Anr. (Delhi High Court) In Ravi Vs Avato Ward 84 State Goods And Services Tax And Anr., the Delhi High Court quashed an order cancelling the petitioner’s GST registration, citing violations of natural justice. The petitioner’s registration was initially cancelled based on an allegation of non-functioning at the business premises. After the petitioner clarified the situation and a physical inspection was conducted, the cancellation was revoked. However, a fresh Show Cause Notice (SCN) was issued, alleging fraud and wilful misstatement, ...