Case Law Details
Case Name : S.M. Trading Co. Vs Assistant Commissioner of Central Goods And Service Tax (Delhi High Court)
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All High Courts Delhi High Court
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S.M. Trading Co. Vs Assistant Commissioner of Central Goods And Service Tax (Delhi High Court)
In the case of S.M. Trading Co. vs. Assistant Commissioner of Central Goods and Service Tax, the Delhi High Court set aside the cancellation of the petitioner’s GST registration due to the absence of specific details in the Show Cause Notice (SCN) regarding alleged fraud, misstatement, or suppression of facts. The cancellation, issued retroactively from July 2017, was based on a vague SCN that merely quoted the statutory provision without providing any substantive details to su
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