Delhi HC Modifies GST Registration Cancellation Date to SCN Date

Chehak Fashions Vs Commissioner (Delhi High Court)

Background of the Case – Chehak Fashions, a business engaged in the trading of woven fabric, was served with a Show Cause Notice (SCN) on September 20, 2021, for not filing returns for a continuous period of six months. The SCN was vague, lacking specific reasons and not specifying the date and time for a personal hearing. Subsequently, on October 26, 2021, the GST registration of Chehak Fashions was canceled with retrospective effect from July 26, 2017, without providing a clear rationale.

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