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Case Law Details

Case Name : Suresh Chand Gupta Vs Union of India And Ors (Delhi High Court)
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Suresh Chand Gupta Vs Union of India And Ors (Delhi High Court)

In the case of Suresh Chand Gupta Vs Union of India and Others, the Gujarat High Court examined the procedural validity of the cancellation of the petitioner’s GST registration. The petitioner challenged the Show Cause Notice (SCN) issued on May 19, 2023, and the subsequent cancellation order dated June 20, 2023. The SCN proposed the cancellation of GST registration under Section 29(2)(e) of the CGST Act, 2017, citing fraud, willful misstatement, or suppression of facts. However, the SCN fail

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