2024 (11) TMI 582 - HC - GST

Validity of a SCN which purports to initiate proceedings for cancellation of its registration under the Goods and Services Tax, Act 2017 - no reasons on the basis of which the purported action is proposed to be initiated - violation of principles of natural justice - HELD THAT - Since the notice is clearly bereft of any reasons on the basis of which the purported action is proposed to be initiated, the same cannot be sustained. The impugned Show Cause Notice dated 20 September 2024 set aside - petition allowed.

Summary

The High Court quashed a Show Cause Notice dated 20 September 2024 initiating cancellation of GST registration due to lack of specific reasons. The writ petition was allowed, giving liberty to respondents to initiate proceedings afresh.