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 without identifying which invoices or transactions were in question. The petitioner challenged the SCN, arguing that the vague nature of the notice rendered it ineffective and unfair. The court agreed, finding that the SCN did not meet the necessary standards for valid notice. Consequently, the Delhi High Court ordered the restoration of Sharma’s GST registration and allowed for the possibility of fresh proceedings if necessary.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Issue notice.
2. The learned counsel for the respondents accept notice.
3. The petitioner has filed the present petition impugning the show cause notice dated 04.07.2024 (hereafter the impugned SCN) issued by the proper officer calling upon the petitioner to show cause as to why his Goods and Service Tax (GST) registration not be cancelled.
