GST Registration Cannot Be Cancelled on Grounds not Mentioned in SCN: HC

C. P. Pandey & Co Vs Commissioner of State Tax (Bombay High Court)

Introduction

The case of C.P. Pandey & Co vs Commissioner of State Tax in the Bombay High Court sheds light on the principles of natural justice within the realm of GST registration cancellations. This article aims to examine the details of the court’s judgment, the arguments put forth by both parties, and its larger implications.

The Context of the Case

C.P. Pandey & Co’s GST registration was cancelled following a show cause notice. The company filed a writ petition in the Bombay High Court, challenging the legality of this cancellation and related orders.

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