SCN Was 'Gloriously Silent' On Provisions Of GST Act Which Were Allegedly Infringed: Delhi High Court Quashes Order
Pankaj Bajpai
20 Oct 2024 4:00 PM IST
Finding that the SCN as well as the final order fails to provide any clue with respect to the provision of the statute which was alleged to have been violated or infringed, the Delhi High Court quashes the SCN & the order of cancellation of GST registration.
“The SCN is gloriously silent with respect to the provisions of the GST Act which are alleged to have been violated or infringed”, observed the Division Bench comprising Justice Yashwant Varma and Justice Ravinder Dudeja.
Facts of the case:
The petition was issued with an order for cancellation of its GST registration, which was preceded by a Show Cause Notice (SCN), stating non-compliance of specified provisions in the GST Act or the Rules made thereunder. Hence, the petitioner approached the High Court.
Observations of the High Court:
The Bench observed that neither the SCN nor the final order assign or record any reasons in support of the ultimate conclusion of cancellation of GST registration.
Both the SCN & the final order has simply recorded that the petitioner had violated the provisions of the Goods and Services Tax Act, 2017 or the Goods and Services Tax Rules, 2017, added the Bench.
Hence, the High Court allowed the Assessee's petition and set aside the SCN and the order of cancellation of registration.
Counsel for Petitioner/ Assessee: Advocates Manish Kumar & Nishant Verma
Counsel for Respondent/ Revenue: Advocates Arun Khatri & Shreya Lamba
Case Title: Amir Malik vs. Commissioner of GST
Case Number: W.P.(C) 13706/2024
