Delhi HC Restores GST Registration as SCN Lacked Date, Time & Venue for Hearing

Rajdhani Trading Co. Vs Principal Commissioner Of Department Of Trade And Taxes (Delhi High Court)

The High Court has restored the petitioner’s GST registration after finding that the Show Cause Notice (SCN) did not provide any date, time, or venue for a personal hearing. This oversight was deemed a breach of natural justice principles. The petitioner must clear dues within four weeks to maintain the restoration order.

In a significant judicial decision, the Delhi High Court has intervened in the case of Rajdhani Trading Co. vs Principal Commissioner of De

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