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SCN & GST Registration cancellation order failed to articulate clear reasons: HC Set aside
Case Law Details
- Case Name
- Aditi Agencies Through Its Proprietor Mr. Divyanshu Khurana Vs Commissioner of CGST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Aditi Agencies Through Its Proprietor Mr. Divyanshu Khurana Vs Commissioner of CGST (Delhi High Court)
Introduction: In a recent judgment, the Delhi High Court addressed the validity of a Goods and Services Tax (GST) cancellation order concerning Aditi Agencies. The petitioner contested the order’s legality, citing a lack of clarity and reason in both the Show Cause Notice and the subsequent cancellation order.
Detailed Analysis
1. Issue of Clarity: The court highlighted the ambiguity in the cancellation order, which merely stated “Response not received” wit...
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