Case Law Details
Sai Aluminium Exim Vs Pr Commissioner Of Goods And Service Tax (Delhi High Court)
Introduction: The Delhi High Court recently addressed a crucial matter in the case of Sai Aluminium Exim vs PR Commissioner of Goods and Service Tax. The petitioner sought relief against the cancellation of its GST registration, emphasizing the lack of a specific reason and due process in the cancellation procedure.
Detailed Analysis: The petitioner’s GST registration, initiated on July 1, 2017, faced challenges when it applied for an amendment in 2022 to reflect a change in its principal place of business. Despite submitting the necessary documents, the application was rejected on May 9, 2023, citing the non-submission of required information.
Subsequently, on September 1, 2023, a Show Cause Notice (SCN) was issued, proposing the cancellation of GST registration under Section 29(2)(e), alleging registration obtained through fraud or wilful misstatement. The petitioner’s GST registration was suspended, but the SCN lacked specific details on the alleged wrongdoing.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
