Case Law Details
Singla Exports Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court)
In a significant judgment, the Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] has set aside an automated order which led to the cancellation of GST registration. This case revolved around the principle that reasons must be specified when taking administrative actions, a fundamental principle of justice.
Facts:
M/s. Singla Exports (“the Petitioner”) decided to discontinue the business operations. Accordingly, the Petitioner filed an application for cancellation of its GST Registration with effect from April 30, 2022.
The Revenue Department issued a SCN dated May 05, 2022 (“the Impugned SCN”) to the Petitioner seeking documents and details from the Petitioner.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
