SCN & REG 31 liable to be set aside, If not served as per provision of GST Act: Delhi HC

Rajkumar Singhal, Sole Proprietor Shri Balaji Agro Industries Vs The Goods And Services Tax Network & Ors. (Delhi High Court) Show cause notice and REG 31 is liable to be set aside, If same is not served as per provision of GST Act – Delhi HC Introduction: In the recent case of Rajkumar Singhal, sole proprietor of Shri Balaji Agro Industries, the Delhi High Court addressed the validity of a show cause notice (SCN) and Form GST REG 31. The petitioner challenged the SCN on grounds of procedural irregularities, including the absence of necessary details and attachments. Let’s delv...