Delhi HC Orders Reissuance of Valid SCN for GST Evasion, set aside GST Registration Cancellation order

Np Trading Co. Vs Commissioner of GST & Anr. (Delhi High Court)

Introduction: In a recent judgment, the Delhi High Court addressed a petition filed by Np Trading Co. challenging the cancellation of its CGST registration, which was effective from 1st July 2017. The bone of contention was a Show Cause Notice (SCN) issued to the petitioner, which was deemed defective due to the lack of specific details regarding the invoices or bills allegedly issued without any underlying supply of goods or services.

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