MR SANAL P v. UNION OF INDIA & ANR

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

MR SANAL P

UNION OF INDIA & ANR

W.P. (C) 11738/2023 & CM APPL. 45836/2023 dated 05.10.2023

Law : GST

Decision : In favour of assessee

Cancellation of GST registration – No specific reason mentioned in SCN – The proper officer had issued the SCN proposing to cancel the petitioner’s GST registration for the reasons “In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.” and called upon to respond to the SCN within a period of seven working days and to appear before the proper officer – The petitioner’s GST registration was also suspended – The SCN did not set out any specific reason or allegation on the basis of which the proper officer proposed to cancel the petitioner’s registration – Although, it is alleged in the SCN that the registration has been obtained by means of fraud, wilful misstatement or suppression of facts, it does not provide any clue as to the alleged fraud committed by the petitioner – Held that: As is apparent, the SCN did not set out any specific reason or allegation on the basis of which the proper officer proposed to cancel the petitioner’s registration. Although, it is alleged in the SCN that the registration has been obtained by means of fraud, wilful misstatement or suppression of facts, it does not provide any clue as to the alleged fraud committed by the petitioner; the alleged wilful misstatement made by him; or the material facts allegedly suppressed by him – It is well-settled that a show-cause notice must clearly state the reasons for proposing any adverse action to enable the noticee to respond to the same – The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing cancellation of the petitioner’s GST registration – the petitioner’s GST registration was cancelled on account of a letter received from the Anti-Evasion Branch and for the reasons that No Objection Certificate had not been received from the said Branch.

Represented By:

Counsel for the Petitioner: Aayush Agrawal, Adv.

MR SANAL P v. UNION OF INDIA & ANR

MR SANAL P v. UNION OF INDIA & ANR

🔒 Premium Content

Quick Link

Get In Touch