Delhi High Court quashing order

“The SCN remains gloriously silent regarding the provisions of the GST Act that have allegedly been violated or contravened”, noted the Division Bench composed Justice Yashwant Varma and Justice Ravinder Dudeja.

Case Facts:

The petition was issued with an order to cancel his GST registration, which was preceded by a Show Cause Notice (SCN) stating non-compliance with specific provisions of the GST Act or the Rules made thereunder. Therefore, the petitioner approached the High Court.

High Court Observations:

The Judge observed that neither the SCN nor the final order assigns or records any reasons to support the final conclusion of cancellation of GST registration.

Both the SCN and the final order 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, the Court added.

Accordingly, the High Court allowed the Assessor’s application and set aside the SCN and the order of cancellation of registration.

Counsel for the Applicant/Assessee: Advocates Manish Kumar and Nishant Verma

Counsel for the Respondent/Revenue: Advocates Arun Khatri and Shreya Lamba

Case Title: Amir Malik vs. GST Commissioner

Case number: WP(C) 13706/2024

Click here to read/download the order