GST registration cannot be suspended for more than 2 months on the basis of SCN lacking any reason or fact

Shakti Shiva Magnets Private Limited Vs Assistant Commissioner & Ors. (Delhi High Court)

GST registration cannot be suspended for more than 2 months on the basis of SCN lacking any reason or fact

The Hon’ble Delhi High Court in Shakti Shiva Magnets Private Limited v. Assistant Commissioner & Ors [W.P.(C) 1559/2022 dated January 31, 2022] quashed the Show Cause Notice (’SCN) issued by the Revenue Department suspending GST registration of

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