Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order

The Delhi High Court has held that the Show Cause Notice was short of the necessary requirements as it did not contain any specific allegation.

The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the show cause notice is required to set out the relevant material in order to enable the noticee to meaningfully respond to it.

The petitioner has challenged a Show Cause Notice dated May 20, 2023, by which the petitioner was called upon to show cause as to why his GST registration was not canceled. The Show Cause Notice also records that the petitioner’s GST registration is suspended with effect from May 20, 2023.

The only reason indicated in the Show Cause Notice for proposing the action was that the GST registration was obtained through fraud, wilful misstatement, or suppression of facts".

The petitioner contended that the show cause notice is bereft of any specific reasons that could be addressed by the petitioner.

The court has quashed the order suspending the petitioner’s GST registration.

Case Title: Fayiz Nangaparambil Versus Union Of India

Citation: 2023 LiveLaw (Del) 469

Case No.: W.P.(C) 7477/2023

Date: 26.05.2023

Counsel For Petitioner: Sameer Gupta, Taranjeet Singh Sawhney

Counsel For Respondent: Manoj Kumar Tyagi

Click Here To Read The Order