SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

The Delhi High Court quashed a Show Cause Notice (SCN) for failing to specify statutory non-compliance allegations related to GST invoicing. The court restored the GST registration, highlighting the necessity for detailed allegations in SCNs to support enforcement actions and protect businesses from unjust penalties.