HC directs AO to Share Support Materials for GST Registration Cancellation Notice

P.N. Global Traders Vs Goods & Services Tax Network & Ors (Delhi High Court)

Introduction: In the case of P.N. Global Traders versus Goods & Services Tax Network & Others, the Delhi High Court addressed the issue of a Show Cause Notice (SCN) seeking to cancel the petitioner’s GST registration. The court’s decision to direct the provision of materials supporting the SCN highlights the importance of transparency and procedural fairness in administrative actions.

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