GST Registration Cancellation Quashed Due to Vague SCN and Mechanical Order

Om Enterprises Vs Om Enterprises (Bombay High Court) In Om Enterprises vs Om Enterprises, the Bombay High Court considered the validity of cancellation of GST registration based on a show-cause notice and subsequent order passed by the respondent authority. The petitioner’s registration was suspended and a show-cause notice dated 12 October 2022 was issued alleging that the registration had been obtained by fraud, wilful misstatement, or suppression of facts. The notice directed the petitioner to submit a reply within seven working days and appear for a personal hearing, failing which the ma...