Case Law Details
Singh Trading Co Vs Sales Tax Officer Class II / Avato (Delhi High Court)
Introduction: The Delhi High Court recently ruled on a significant case involving the cancellation of GST registration for Singh Trading Co. The petitioner contested the cancellation order, citing procedural irregularities and lack of evidence. This article delves into the details of the case, analyzing the court’s judgment and its implications.
Detailed Analysis:
1. Cancellation Order Basis: The cancellation of GST registration stemmed from allegations of tax evasion levied against Singh Trading Co. The show cause notice cited the involvement of the firm in a tax evasion scam, prompting the cancellation action.
2. Petitioner’s Response: Despite being served with a show cause notice, the petitioner failed to submit a response. However, the petitioner raised concerns regarding procedural deficiencies, including the lack of specific details and the absence of a designated appearance date.
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