Delhi HC Directs Officials to Submit Affidavit on GST Portal Technical Issues in Show Cause Notice

The Delhi High Court addressed procedural deficiencies in the issuance of Show Cause Notices (SCNs) for GST registration cancellations in the case of R.A. International vs. Commissioner of CGST. The court highlighted the lack of detailed reasons, automatic suspension dates, and missing officer details in the SCNs. \r

Emphasizing clarity and transparency in administrative actions, the court directed a senior GSTN officer to provide an affidavit elucidating the operational aspects of the GST portal. The affidavit should clarify grounds for cancellation, options available to the Proper Officer, inclusion of officer details, accessibility of uploaded SCNs, and criteria for determining suspension dates. \r

The court scheduled a subsequent hearing for May 22, 2024, following the submission of the affidavit within one week.