The Hon’ble High Court of Delhi vide its order dated 31st January 2022 in the matter of Shakti Shiva Magnets P. Ltd. V. Assistant Commissioner & ORS. in Writ Petition (C) No. – 1559/2022, quashed a show cause notice being bereft of any reason or fact issued for the cancellation of GST registration of the assessee and directed to restore the registration of the assessee.
The Petitioner preferred the Writ Petition before the Hon’ble High Court challenging the show cause notice dated 11 November 2021 issued to the Petitioner for suspension of its GST registration, stating no reason as to why the registration was suspended.
Facts: – The Petitioner GST registration was suspended with the issuance of impugned Show Cause notice dated 11 November 2021. The aforesaid show cause notice issued for suspension of the GST registration of the Petitioner neither contained any reason or fact nor it was supported by any document, on the basis of which the Petitioner GST registration was suspended. To read more subscribe today: www.taxo.online