SCN lacking specific reasons is liable to be set aside


Last updated: 21 June 2023

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Fayiz Nangaparambil v. Union of India &Anr. [W.P.(C) 7477/2023 dated May 26, 2023] set aside the Show Cause Notice ("SCN") proposing to cancel the GST Registration of the assessee, on the grounds that SCN is bereft of any specific reasons that could be addressed by the assessee. Held that, the SCN was short of the necessary requirements as it did not contain any specific allegation.

Citation :
W.P.(C) 7477/2023 dated May 26, 2023

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Bimal Jain
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