Bombay HC Quashes GST Registration Cancellation as SCN Was Vague

Makersburry India Pvt. Ltd. Vs State of Maharashtra (Bombay High Court) The Bombay High Court considered a writ petition challenging a show cause notice dated 22.08.2022, the consequent cancellation of GST registration dated 17.10.2022, and the appellate order dated 26.04.2023 confirming such cancellation under the provisions of the IGST Act and CGST Act. The show cause notice alleged that the registration had been obtained “by means of fraud, willful misstatement or suppression of facts” and also suspended the petitioner’s registration with effect from 22.08.2022. The petitioner contend...