Case Law Details
DBS Tradelink and Advisors Pvt. Ltd. Vs State of Maharashtra (Bombay High Court)
Vague SCN cannot be relied upon for cancellation of GST registration
The Hon’ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v. The state of Maharashtra and another [Writ petition no.8474 of 2022 dated July 20, 2022] directed the assessing authority to restore the registration of the assessee on the very same day of this judgment.
Facts:
An incomprehensible show cause notice dated April 21, 2022 (“the SCN”) was issued to DBS Tradelink and advisors Pvt. ltd (“the Petitioner”) stating that the Petitioner’s registration is liable to be cancelled in case the registration has been obtained by means of fraud, willful misstatement or suppression of facts. Further, it was nowhere mentioned in the SCN that the Petitioner has obtained registration by fraud or willful misstatement or suppression of facts.
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