GST registration cancellation SCN without Specific Allegation is not valid

VDR Colors And Chemicals Pvt. Ltd. Vs Principal Commissioner (Delhi High Court) The petitioner has assailed the impugned SCN on the ground that it does not disclose any reason or ground for proposing cancellation of its registration and therefore none that could be addressed by the petitioner. Impugned SCN, indicates that the only reason for which the petitioner’s registration was proposed to be cancelled was stated as, “others”. The submissions that the concerned officer had no option but to choose from a drop down menu, is clearly not the answer to the challenge laid by the petitioner ...