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GST - Highlights / Catch Notes

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Cancellation of registration of petitioner - vague SCN - Apart ...

Case Laws     GST

August 8, 2023

Cancellation of registration of petitioner - vague SCN - Apart from making a bald allegation that it had been obtained by means of fraud and wilful misstatement, no particulars are provided. The impugned SCN does not disclose the fraud alleged or the statement alleged to be a misstatement. It provides no clue as to which facts have been allegedly supressed by the petitioner. - SCN quashed - HC

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