Skip to main content
← back
Informative

SCN u/s 29 CGST Act must reflect Reasons and Intent of Retrospective Cancellation of Registration: Delhi HC

Update / Judgement Date

11 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Delhi High Court ruled that a show-cause notice under Section 29 of the CGST Act must reflect both the reasons and intent of retrospective cancellation of registration. The court emphasized the need for clarity in legal notices. This decision protects taxpayers from ambiguous notices. The ruling clarifies the requirements for CGST notices. This is regarding GST law.