GST officials must specify exact provisions in SCN; Delhi HC Criticizes Ambiguous SCN

Rasi Innovation Pvt Ltd Vs Superintendent (Delhi High Court) Delhi High Court has directed the Goods and Services Tax (GST) authorities to be precise in specifying the exact provisions of the GST Act and Rules violated when issuing show cause notices (SCNs) for registration cancellation. This directive came during the hearing of a petition filed by Rasi Innovation Pvt. Ltd., challenging the retrospective cancellation of its GST registration. The case, Rasi Innovation Pvt. Ltd. v. Superintendent, centered on an SCN issued to the petitioner on March 10, 2023, for the cancellation of its GST regi...