TMI BlogShow Cause Notice issued for cancellation of GST registration without any proper reasoning is invalidX X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice issued for cancellation of GST registration without any proper reasoning is invalid - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 1-2-2024 - The Hon ble Delhi High Court in the case of M/S. KUNDAN IMPEX VERSUS PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI - 2024 (1) TMI 434 - DELHI HIGH COURT disposed of the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition by setting aside the order of cancellation as Show Cause Notice was devoid of any proper reasoning. Facts: Revenue Department ( the Respondent ) issued Show Cause Notice dated July 5, 2023 ( the Impugned SCN ) to Kundan Impex ( the Petitioner ) thereby suspending GST registration on the ground that the Petitioner had fraudulently availed ITC based on false invoices. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved by the Impugned SCN, the Petitioner filed a writ petition before the Hon ble Delhi High Court. Issue: Whether the SCN issued for cancellation of GST registration devoid of any proper reasoning is valid? Held: The Hon ble High Court of Delhi in M/S. KUNDAN IMPEX VERSUS PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI - 2024 (1) TMI 43 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - DELHI HIGH COURT held as under: Noted that, the Impugned SCN and letter issued against the Petitioner is bereft of details pertaining to entry or invoice issued without any supply of goods or services. Opined that, the letter and the Impugned SCN issued are devoid of any proper reasoning as there is no clarity pertaining to availment of fraudulent ITC by the Petitioner, thereby w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit petition is disposed of. Held that, the Impugned SCN is set aside. (Author can be reached at info@a2ztaxcorp.com ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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