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GST Registration not to be cancelled based on vague SCN issued by Revenue Department

Bimal jain
Court Overturns GST Registration Cancellation Due to Vague Show Cause Notice; Calls for Transparency in Revenue Notices The Delhi High Court set aside an order cancelling a company's GST registration due to a vague show cause notice (SCN) issued by the Revenue Department. The SCN failed to provide specific details about alleged invoices issued without the supply of goods or services. The court ruled that the cancellation was unjustified and directed the Revenue Department to provide the necessary materials relied upon for the SCN and to adjudicate the matter according to the law. The decision emphasizes the need for transparency and detailed information in such notices. (AI Summary)

The Hon’ble Delhi High Court in the case of M/S NP TRADING CO. VERSUS COMMISSIONER OF GST & ANR. - 2024 (3) TMI 833 - DELHI HIGH COURT set aside the Impugned Order, thereby cancelling Assessee GST registration on the ground that no details were provided in SCN relating to alleged invoices or bills made without the supply of goods or services.

Facts:

The Revenue Department (“the Respondent”) issued a show cause notice dated November 05, 2021 (“SCN”) to NP Trading Co. ('the Petitioner'), as to why the Petitioner’s GST registration should not be cancelled. Thereafter, the Respondent cancelled the Petitioner's GST Registration vide order dated December 23, 2021 (“the Impugned Order”). The ground cited was that the Petitioner had issued invoices without the supply of goods or services.

Aggrieved by theImpugned Order, the Petitioner filed a writ petition before the Hon’ble High Court on the ground that, no details were provided in SCN relating to alleged invoices or bills made without supply of goods or services. Also, no inquiry was conducted by the Respondent in relation to invoices or bills issued without supply of goods or services.

Held:

The Hon'ble Delhi High Court in M/S NP TRADING CO. VERSUS COMMISSIONER OF GST & ANR. - 2024 (3) TMI 833 - DELHI HIGH COURT held that the Impugned Order cancelling the Petitioner GST Registration is liable to be set aside. The Hon’ble High Court further directed the Respondent to furnish the relevant material which has been relied upon for issuance of SCN and thereby adjudicate the SCN in accordance with law. 

(Author can be reached at [email protected])

Goods and Services Tax - GST
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