RISHIRAJ ALUMINIUM PRIVATE LIMITED v. GOODS AND SERVICE TAX OFFICER

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

High Court, Delhi

Vibhu Bakhru, Justice & Tushar Rao Gadela, Justice

RISHIRAJ ALUMINIUM PRIVATE LIMITED

GOODS AND SERVICE TAX OFFICER

W.P.(C) 4125/2023 dated 17.04.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Cryptic show-cause notice – The petitioner was aggrieved with cancellation of its registration while petitioner states that he had filed proper returns and the only reason mention in the SCN is “Ceased to be liable to pay tax” – The matter has been taken up on 13.04.2023 where petitioner alleged the SCN to be vague and bereft of any particulars while Respondents asked for adjournment – Held that: Observed that, the respondent has been unable to defend the impugned show cause notice – Clearly, the show cause notice is deficient – It is well settled that a show cause notice must clearly set out the reasons for proposing an adverse action in order for the noticee to respond to the same – Set aside the impugned show cause notice and GST Registration is restored.

Represented By:

Counsel for the Respondent: Anuj Aggarwal, ASC, GNCTD with Arshya Singh & Siddhant Dutt, Adv.

RISHIRAJ ALUMINIUM PRIVATE LIMITED v. GOODS AND SERVICE TAX OFFICER

RISHIRAJ ALUMINIUM PRIVATE LIMITED v. GOODS AND SERVICE TAX OFFICER

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