Vague SCN cannot be relied upon for cancellation of GST registration

Last updated: 24 September 2022
Quick Summary
The Bombay High Court has ruled that a vague show cause notice (SCN), especially one with an unverified digital signature, cannot be used to cancel a GST registration. In the case of DBS Tradelink, the court found the SCN lacked specific allegations and the subsequent cancellation order was contradictory. The court quashed both the SCN and the cancellation order, directing the immediate restoration of the company's GST registration and requiring future notices to be in physical form until digital issues are resolved.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v.  The state of Maharashtra and another [Writ petition no.8474 of 2022 dated July 20, 2022] directed the assessing authority to restore the registration of the assessee on the very same day of this judgment.

Citation :
Writ petition no.8474 of 2022 dated July 20, 2022

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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Bimal Jain
Published in GST
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