GST registration cannot be suspended for more than 2 months on the basis of SCN lacking any reason or fact
Last updated: 10 February 2022
Court :
Delhi High Court
Brief :
The Hon’ble Delhi High Court in Shakti Shiva Magnets Private Limited v. Assistant Commissioner & Ors [W.P.(C) 1559/2022 dated January 31, 2022] quashed the Show Cause Notice (‘’SCN’’) issued by the Revenue Department suspending GST registration of the assessee and directed to reissue a fresh SCN with all the relevant facts and reasons within a week’s time regarding. Further, directed the Revenue Department to restore the assessee’s GST registration and issue a practice direction so that in future, if any SCN for cancellation of GST registration is issued, the same is not bereft of any material particulars or reasons.
Citation :
W.P.(C) 1559/2022 dated January 31, 2022
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Bimal Jain
Published in GST
Views : 1165
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