SCN Vague if Mere Section is Quoted: HC Set Aside GST Registration Cancellation

Saurabh Sahu Vs State of Maharashtra and Ors. (Bombay High Court) In a ruling that underscores the importance of specificity in legal proceedings, the Bombay High Court has set aside an order canceling the Goods and Services Tax (GST) registration of Saurabh Sahu. The court held that merely quoting a statutory section and making broad allegations of “fraud, willful misstatement or suppression of facts” in a show cause notice (SCN) is insufficient and constitutes a violation of natural justice, rendering any subsequent action invalid. The decision reiterates that a vague notice depr...