Case Law Details
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 addressed by the assessee. Held that, the SCN was short of the necessary requirements as it did not contain any specific allegation.
Facts:
This Petition has been filed against a SCN, dated May 20, 2023 (“the Impugned SCN”) issued to Fayiz Nangaparambil (“the Petitioner”) by the Revenue Department (“the Respondent”) wherein the Petitioner was called upon to show cause as to why it’s GST registration should not be cancelled and also records that the Petitioner’s GST registration is suspended with effect from May 20, 2023.
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