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2024 (1) TMI 234 - DELHI HIGH COURTCancellation of GST registration of petitioner - defective SCN - Non-specification of reason for proposing cancellation of the petitioner’s GST registration - HELD THAT:- A plain reading of the impugned SCN indicates that it is bereft of any specific reason for proposing cancellation of the petitioner’s GST registration. It does not provide any particulars as to the alleged fraud committed by the petitioner. It also provides no clue as to the wilful misstatement made or the facts allegedly suppressed - It is settled law that the Show Cause Notice must clearly set out the reasons for proposing an adverse action. This is to enable the noticee to meet the said allegations. Clearly, the impugned SCN was incapable of eliciting any meaningful response in the absence of any specific allegation. There is merit in the petitioner’s contention that the impugned SCN is liable to be set aside - Petition disposed off.
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