GST Registration Cancellation Notice Quashed by Delhi High Court Due to Lack of Details
In a landmark decision, the Delhi High Court has nullified a Goods and Services Tax (GST) registration cancellation notice issued to MS RS Wires Industries through its proprietor, Rajender Singh. The court found glaring deficiencies in the show cause notice, dated 18.04.2022, which failed to provide essential details about the alleged wrongful availment or utilization of input tax credit. Justice Sanjeev Sachdeva, delivering an oral judgment on January 3, 2024,…
