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.

Detailed Analysis:

1. Background of the Case:N. Global Traders challenged a Show Cause Notice dated January 18, 2024, seeking to cancel its GST registration under Section 29(2)(e) of the Goods and Services Tax (GST) Act. The petitioner argued that the SCN lacked specific reasons for cancellation.

2. Petitioner’s Submission: The petitioner contended that the SCN failed to provide adequate reasons for cancellation and lacked essential information such as the name of the officer, place, or time for appearance.

Please become a Premium member. If you are already a Premium member, login here to access the full content.