GST UPDATE

???? Desk of CA. Sharma Praveen Series-582????

DELHI HIGH COURT IN THE CASE OF Saluja Electronics Section 107 of the CGST Act, 2017

?The petitioner challenged the cancellation of its GST registration via an order dated 02.09.2021, which was based on allegations of securing registration with fake documents and the failure to attend a personal hearing or submit documents. The show cause notice (SCN) issued earlier lacked specific reasons, simply stating "others."

?The court found the SCN vague and not in compliance with principles of natural justice, as it did not provide proper grounds for the proposed cancellation. 

?The court set aside both the SCN and the cancellation order, directing the immediate restoration of the petitioner's GST registration. However, the court clarified that the respondent could initiate fresh proceedings if legally justified. The petition was disposed of accordingly.

Sharma Praveen

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