SCN not specified time, date or venue for response: HC Quashes GST Registration Cancellation

Precitech Engineers Vs State of U.P. And 2 Others (Allahabad High Court) In Precitech Engineers vs. State of U.P. & Others, the petitioner challenged the cancellation of its GST registration via an order dated 09.12.2020 and the subsequent rejection of its appeal on 07.12.2022 for being time-barred. The petitioner contended that the show cause notice issued on 26.11.2020 failed to specify a date and time for the hearing, thereby denying them a fair opportunity to respond. The cancellation order was also alleged to be non-speaking, meaning it lacked reasoning or justification. Relying on pr...