Delhi HC Quashes GST Registration Cancelation SCN for Lack of Specificity

Prince Garg Vs Avato Ward 63 State Goods And Service Tax & Anr. (Delhi High Court) The Delhi High Court quashed a show cause notice (SCN) issued to Prince Garg by the State Goods and Service Tax authorities for cancelling his GST registration, citing a lack of specific allegations. The SCN, issued on July 2, 2024, merely cited Rule 21(b) of the CGST Rules, 2017, without specifying which invoices or bills were allegedly issued without supplying goods or services. The petitioner argued that the SCN was vague and did not provide sufficient details to form a proper defense. The court noted tha...