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April 27, 2022

Vague SCN for Cancellation of GST registration Quashed by HC

by CA Shivam Jaiswal in Income Tax

Vague SCN for Cancellation of GST registration Quashed by HC

Facts and Issue of the case

The writ applicant is a proprietor of a proprietary concern and he has been served with a show cause notice dated 02.11.2021 calling upon him to show cause as to why the GST registration should not be cancelled. The show cause notice is at page 14, Annexure P/1.

Observation of the Court

Court have heard Ms. Manvi Damle, the learned counsel appearing for Nanavati & Co. for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents.

The show cause notice is bereft on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague show cause notice. Probably what the Authority is trying to convey is that the registration had been merely on paper and no actual business activity is found on the place of business, as the writ applicant – a registered person was not found at the place of business of writ applicant. If such are the allegations, it is expected of the Authority to furnish some details in this regard.

The impugned show cause notice has to be quashed and set aside and the same is accordingly quashed and set aside. If the Assistant Commissioner, Ghatak – 7 (Ahmedabad), Range – 2, Division – 1, Gujarat, is of the view that the writ applicant herein had obtained the GST registration by means of fraud, with the misstatement or suppression of facts, it shall be open for him to issue a fresh show cause notice in a physical form and such fresh show cause shall contain all necessary information and details for the purpose of effectively responding to the same.


The writ application was disposed of by the court.


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