Delhi HC Sets Aside GST Registration Cancellation Notice for lacking specific allegations

Saluja Electronics Vs Commissioner of CGST And Central Excise Delhi East Commissionerate (Delhi High Court) In Saluja Electronics Vs Commissioner of CGST and Central Excise Delhi East Commissionerate, the Delhi High Court annulled a retrospective GST registration cancellation due to a deficient show cause notice (SCN). The petitioner’s GST registration had been cancelled by an order dated September 2, 2021, on the grounds of alleged submission of fake documents. However, the SCN issued on August 20, 2021, simply listed “Others” as the reason for the proposed cancellation, providi...