GST Cancellation SCN Must Detail Reasons for such action: Delhi HC

A P Enterprises Vs Sales Tax Officer Class II /AVATO (Delhi High Court) In the case of A P Enterprises vs Sales Tax Officer Class II/AVATO, the petitioner challenged a Show Cause Notice (SCN) dated 13.11.2023 and a subsequent GST registration cancellation order issued on 24.11.2023. The petitioner argued that the SCN lacked specific details, merely citing Rule 21(g) of the CGST Rules, which pertains to the issuance of invoices without the supply of goods, and alleging a violation of Rule 86B. However, the SCN did not provide any information about the invoices or transactions that were allegedl...