HC Ruling on Suspension of GST Registration: Necessity of Specific Allegations in SCN

Fayiz Nangaparambil Vs Union of India & Anr. (Delhi High Court)

SCN lacking specific reasons is liable to be set aside

The Hon’ble Delhi High Court in Fayiz Nangaparambil v. Union of India & Anr. [W.P.(C) 7477/2023 dated May 26, 2023] set aside the Show Cause Notice (“SCN”) proposing to cancel the GST Registration of the assessee, on the grounds that SCN is bereft of any specific reasons that could be address

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