GST registration cannot be cancelled based on Legally Flawed Proceedings

Pratibha-Mosinzhstroi Consortium Vs Commissioner of CGST (Delhi High Court) High Court held that Impugned order cannot cancelling GST Registration of Appellant be sustained for the following reasons which proves that entire Proceedings was Legally Flawed (i) Firstly, the SCN dated 08.07.2021 gave no clue whatsoever, as to what was the infraction committed by the petitioner-consortium, and hence the case/allegation it had to meet. (ii) Secondly, although inspection of PIL’s premises was carried out on 05.07.2021, it did not find mention in the SCN dated 08.07.2021. Besides this, no notice of ...