Merely Quoting Section and Alleging Fraud, Wilful Misstatement or Suppression of Facts in SCN not...

The Bombay High Court has ruled that merely quoting sections and alleging fraud, wilful misstatement, or suppression of facts in a Show Cause Notice (SCN) is not enough to cancel GST registration. This decision emphasizes the necessity for the tax department to provide concrete evidence and proper reasoning when seeking to cancel GST registrations. The court reiterated that such serious allegations must be substantiated, upholding principles of natural justice and preventing arbitrary cancellations that can severely impact businesses.