Delhi High Court: Quashed GST Registration Suspension Order; Show Cause Notice Bereft Any Specific Allegation

The Delhi High Court in the case Fayiz Nangaparambil Versus Union Of India observed and has held that the show cause Notice was short of the necessary requirements as the same does not contain any specific allegations.
The bench comprising of Justice Vibhu Bakhru and Justice Amit Mahajan in the case observed and has stated that the show cause notice is required to set out the relevant material in order to enable the notice to meaningfully respond to it.
The petitioner in the plea challenged the show cause notice dated 20.05.2023, wherein the court called the petitioner upon to show cause as to why his GST registration was not cancelled. Therefore, the show cause notice also recorded that the petitioner’s GST registration is suspended with effect from 20.05.2023.
Further, the court stated that the only reason which is indicated in the show cause notice for proposing the action was that the GST registration was obtained through fraud, wilful misstatement, or suppression of facts.
It has also been contended by the petitioner in the plea that the show cause notice is bereft of any specific reasons that could be addressed by the petitioner.
Accordingly, the court observed and has quashed the order suspending the petitioner’s GST registration.
The counsel, Sameer Gupta, Taranjeet Singh Sawhney appeared for the petitioner.
The counsel, Manoj Kumar Tyagi represented the respondent.