Case Law Details
Rishiraj Aluminium Private Limited Vs Goods And Service Tax Officer (Delhi High Court)
Show Cause Notice set aside as it did not disclose any intelligible reason for Cancellation of GST Registration
The Hon’ble Delhi High Court in the case of Rishiraj Aluminium Pvt. Ltd. v. Goods and Services Tax Officer [W.P.(C) No. 4125 of 2023 dated April 17, 2023] set aside the Show Cause Notice and restored petitioner’s registration as did not sufficiently disclose the reason of suspension of GST registration and proposed cancellation.
Facts:
M/s Rishiraj Aluminium Pvt. Ltd. (“the Petitioner”) was issued a show cause notice (“the SCN”) dated March 13, 2023 where the Petitioner’s GST Registration was suspended and the Petitioner was called upon to show cause why its GST Registration should not be cancelled.
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