GST UPDATE

????Desk of CA. Praveen Sharma Series- 537???? 

DELHI HIGH COURT IN THE CASE OF Greentech Enterprises Section 29 of the CGST Act, 2017

????The petition challenges the order dated 24.04.2023 and the show cause notice (SCN) dated 16.02.2023, which cancelled the petitioner’s GSTIN 07BCRPT4991B1Z2. The SCN cited non-compliance with unspecified GST provisions and required a response within seven working days. 

????The GSTIN was suspended from 16.02.2023, and later cancelled, claiming no reply was received, although the order oddly states a reply was examined.

????The SCN was vague and did not specify the violated provisions, making it difficult for the petitioner to respond. Furthermore, it did not justify the retrospective cancellation from 18.05.2022. The order lacked reasoning and noted no tax or cess due.

????The court set aside the SCN and the cancellation order, directing the immediate restoration of the petitioner’s GSTIN. The respondents may issue a new, detailed SCN if they wish to pursue the matter legally.