Vague SCN: HC directs restoration of GST Registration

Anup Sharma Vs Avato Ward 63 State Goods And Service Tax & Anr. (Delhi High Court) The Delhi High Court ruled in favor of Anup Sharma in the case against Avato Ward 63 State Goods and Service Tax & Anr., overturning the flawed show cause notice (SCN) issued on 4th July 2024. The SCN proposed cancelling Sharma’s GST registration, citing a violation of Rule 21(b) of the Central Goods and Services Tax Rules, 2017, but failed to provide specific details regarding the alleged non-compliance. The notice was criticized for its lack of clarity and specificity, as it merely cited the rule...