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RAJKUMAR SINGHAL, SOLE PROPRIETOR SHRI BALAJI AGRO INDUSTRIES v. THE GOODS AND SERVICES TAX NETWORK & ORS.

Home » Laws » GST Case Laws » RAJKUMAR SINGHAL, SOLE PROPRIETOR SHRI BALAJI AGRO INDUSTRIES v. THE GOODS AND SERVICES TAX NETWORK & ORS.

RAJKUMAR SINGHAL, SOLE PROPRIETOR SHRI BALAJI AGRO INDUSTRIES v. THE GOODS AND SERVICES TAX NETWORK & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
RAJKUMAR SINGHAL, SOLE PROPRIETOR SHRI BALAJI AGRO INDUSTRIES
v.
THE GOODS AND SERVICES TAX NETWORK & ORS.
W.P.(C) 3773/2024 & CM APPL. 15528/2024 dated 14.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Rule Number : Rule 21A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
SCN & REG 31 liable to be set aside, If not served as per provision of GST Act- Petitioner submits that the subject SCN is defective for the reason it does not mention the name and designation of the concerned officer who has issued the same. He further submits that there is reference to certain supportive documents attached, however, there is no attachment to the SCN and there is no indication as to where the petitioner will find the supportive documents.- Held that- The Court observed that SCN dated 19.02.2024 shows that the same has been issued on the ground that registration has been obtained by means of fraud, willful misstatement or suppressing of facts. The notice is unclear as to which of the ground applies i.e. fraud, willful misstatement or suppressing of facts. The notice neither bears the name and designation nor the signatures of the issuing authority.- The Court held that impugned SCN dated 19.02.2024 as well as Form GST REG 31 also dated 19.02.2024 are set aside. It is, however, clarified that it would be open to the respondents to issue a proper SCN to the petitioner in accordance with law in after giving an opportunity of personal hearing to the petitioner.

Represented By:

Counsel for the Petitioner: Dayaar Singla, Advocate

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