Defective SCN & Natural Justice Violation: Calcutta HC Quashes GST Registration Cancellation

ED And F Man Commodities India Pvt. Ltd. Vs Assistant Commissioner State Tax And Ors. (Calcutta High Court) Calcutta High Court has set aside the cancellation of Goods and Services Tax (GST) registration for ED And F Man Commodities India Pvt. Ltd., effective retrospectively from July 1, 2017. The Division Bench’s ruling, delivered in an intra-court appeal against a previous single bench order, emphasized severe procedural flaws, including a defective show cause notice (SCN) and flagrant violations of the principles of natural justice. The case has been remanded to the original authority...