GST Registration Cancellation Quashed as SCN failed to specify default period or dues

GLO Interio Vs Sales Tax Officer (Delhi High Court) The Delhi High Court examined the legality of a retrospective cancellation of GST registration arising from a show cause notice (SCN) that allegedly failed to specify the relevant default period and dues. The petitioner had been granted GST registration on 5 June 2019 and later claimed to have discontinued business, following which a voluntary cancellation application was made under Section 29 of the GST Act. Subsequently, an SCN dated 14 January 2021 was issued, alleging failure to pay tax, interest, or penalty beyond three months from the d...