GST Registration Cancellation SCN: Allahabad HC directs Dept to Furnish all Documents referred to in SCN within 10 Days

In a case concerning the cancellation of a GST registration, the Allahabad High Court directed the tax department to provide all documents referenced in the show cause notice (SCN) within 10 days. The court emphasized the need for transparency and due process, noting that the department must supply all relevant documentation to the taxpayer before proceeding with cancellation. This ruling highlights the court's stance on protecting taxpayers' rights to fair representation and thorough documentation before such punitive actions are taken.