SCN invalid for non-filing of returns after cancellation of GST registration

Kamal Kindra Vs Commissioner of State Tax (Delhi High Court) SCN not tenable for non-filing of returns subsequent to date of cancellation of provisional registration: Delhi High Court  Summary: The Delhi High Court, in the case of Kamal Kindra v. Commissioner of State Tax, ruled that a show cause notice (SCN) for non-filing of returns is not valid if it is issued after a provisional GST registration has already been cancelled. The petitioner, Kamal Kindra, a sole proprietor, had closed his business in April 2019 and applied for GST registration cancellation in May 2019. While his provisional ...