Order for Cancellation of Registration Based on SCN Which Didn’t Provide Any Reason to be Set Aside | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 5 September, 2023
Latest from Taxmann
Case Details: Singla Exports v. Central Board of Indirect Taxes and Customs - [2023] 154 taxmann.com 73 (Delhi)
Judiciary and Counsel Details
-
- Vibhu Bakhru & Amit Mahajan, JJ.
- Puneet Agrawal, Kashish Gupta, Ms Mansi Khanna & Chetan Kumar Shukla, Advs. for the Petitioner.
- Ms Anushree Narain for the Respondent.
Facts of the Case
In the present case, the GST Registration of petitioner was cancelled with retrospective effect from 02.07.2017 on ground that it had not responded to the show cause notice (SCN). The petitioner filed application for cancellation of GST registration but it was also rejected on same ground. It filed writ petition and contended that the SCN did not disclose the specific reasons for proposing the cancellation of the petitioner’s GST registration.
High Court Held
The Honorable High Court noted that the SCN issued for cancellation of registration did not provide any clue as to which provisions of GST Act or GST Rules were allegedly violated by the petitioner. The impugned SCN was incapable of eliciting any meaningful response and order passed pursuant to impugned SCN could not be sustained.
Moreover, the order rejecting petitioner’s application of revocation was auto-generated and the said order was not signed by concerned person. Therefore, the Court held that the both orders and SCN were liable to be set aside and matter was to be re-adjudicated.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
