GST UPDATE

???? Desk of CA. Praveen Sharma Series-563 ????

DELHI HIGH COURT IN THE CASE OF Scope Promoters P. Ltd Section 29 of the CGST Act, 2017

?The petitioner challenged the cancellation of its GST registration, which was ordered without a clear reason. The petitioner's GST registration was suspended after a show cause notice (SCN) was issued, but both the SCN and the cancellation order lacked specific reasons. The petitioner explained that the confusion arose due to a new management team at the hotel where its office was located.

?The appellate authority rejected the petitioner’s appeal on technical grounds, such as non-attestation of documents and the absence of a No Objection Certificate from the Anti Evasion Branch. However, the court found merit in the petitioner’s argument that the SCN and cancellation order were unreasoned and thus liable to be set aside.

?The court ordered the revocation of the GST cancellation and directed the authorities to restore the petitioner's registration immediately, while also allowing for the possibility of future action, if warranted, in accordance with the law.

Link:https://www.linkedin.com/pulse/desk-ca-praveen-sharma-series-563-delhi-high-court-p-dtsoc

CA. Praveen Sharma

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