#scn validity

[gstindiaguide-blog1]

GST registration restored as cancellation was held unsustainable due to absence of specific allegations, lack of opportunity of hearing, and non-speaking order

Case Summary Case Details Case Title: M/s Aaira Batteries v. Principal Commissioner of Department of Trade Taxes, GNCTD Court: High Court of Delhi, New Delhi Petition No.: W.P.(C) 15843/2023 Date of Judgment: 11 December 2023 Category of Dispute: Cancellation and Restoration of GST Registration Relevant Provisions: Section 29, CGST Act, 2017 – Cancellation of registration Rule 21 & Rule…

GST registration restored as cancellation was held unsustainable due to absence of specific allegations, lack of opportunity of hearing, and non-speaking order

[gstindiaguide-blog1]

Writ disposed relegating petitioner to appellate remedy as SCN uploaded in Additional Notices Tab was challenged; validity of GST notifications left to Supreme Court’s outcome

Case Details Case Title: Ashok Galoth v. Sales Tax Officer Class II, AVATO Ward 61 Zone 5 Delhi & Ors. Court: High Court of Delhi at New Delhi Petition No.: W.P.(C) 10384/2025, CM APPLs.43108/2025 & 43109/2025 Date of Judgment: 21st July, 2025 Category of Dispute: Validity of Show Cause Notice & Notifications under GST; Opportunity of Hearing; Appeal Remedy Relevant Sections: Section 73 &…