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

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