Failure to dispatch Form GST REG 31 to Assessee violates right to take appropriate remedy against GST Cancellation: Delhi HC sets aside SCN [Read Order]

The court set aside the impugned show cause notice as well as Form GST REG 31.

By Yogitha S. Yogesh - On March 26, 2024 3:19 pm - 2 mins read

Delhi High Court - GST - GST Cancellation - Form GST REG 31 - TAXSCAN

In a recent case, the division bench of the Delhi High Court observed that the failure to dispatch form GST REG 31 to the assessee violates the right to take appropriate remedy against GST cancellation. The court set aside the impugned show cause notice as well as Form GST REG 31. Rajkumar Singhal, the petitioner…

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