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Shakti Shiva Magnets Pvt. Ltd. Vs Assistant Commissioner & Ors.

Pleased to share Hon’ble Delhi High Court order argued by our Partner Adv. Saurabh Singhal. Hon’ble High Court noted/observed as follows regarding suspension of GST registration-

  1. GST registration can be suspended only for thirty days and cancellation proceedings have to be concluded within 30 days;

  2. SCN for cancellation/suspension of GST registration without any fact/reason is void;

  3. Delhi GST was directed to issue practise direction, so that in future is any SCN is issued for cancellation of GST registration, the same is not bereft of any material particulars and reasons.

Shared for benefit of similarly placed assessees.

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