GST registration cannot be cancelled where SCN cites reasons as “Others”: Calcutta HC

Limton Metals Limited & Anr. Vs Superintendent, Lalbazar Range III & Ors. (Calcutta High Court) In a recent ruling, the Calcutta High Court addressed the legal implications of GST registration cancellation in the case of Limton Metals Limited & Anr. Vs Superintendent, Lalbazar Range III & Ors. The court examined a writ petition filed against the cancellation of the GST registration of Limton Metals. The primary contention revolved around the adequacy of the reasons provided in the show-cause notice for the cancellation. The case began with a show-cause notice issued on January ...