https://www.taxtmi.com/caselaws?id=753373 A Delhi HC article on GST registration cancellation notes that the show cause notice appeared to use a generic cancellation ground without particulars, did not disclose the issuer's name, designation or office, and showed suspension of registration from the date of notice. The Court also noted the submission that the GST portal may auto-populate fields, including the suspension date, leaving the Proper Officer no choice on timing. To clarify these system-related concerns, the Court directed an affidavit from a senior GSTN officer on portal functioning, reasons in the notice, scope for additional reasons, display of officer particulars and signature, information available to the assessee, and the manner of suspension. en-us Tue, 07 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753373 A Delhi HC article on GST registration cancellation notes that the show cause notice appeared to use a generic cancellation ground without particulars, did not disclose the issuer's name, designation or office, and showed suspension of registration from the date of notice. The Court also noted the submission that the GST portal may auto-populate fields, including the suspension date, leaving the Proper Officer no choice on timing. To clarify these system-related concerns, the Court directed an affidavit from a senior GSTN officer on portal functioning, reasons in the notice, scope for additional reasons, display of officer particulars and signature, information available to the assessee, and the manner of suspension. Case-Laws GST Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753373