{"id":5528,"date":"2025-08-23T17:24:39","date_gmt":"2025-08-23T11:54:39","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5528"},"modified":"2025-08-27T10:58:52","modified_gmt":"2025-08-27T05:28:52","slug":"hc-sets-aside-gst-registration-cancellation-over-vague-scn","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-sets-aside-gst-registration-cancellation-over-vague-scn","title":{"rendered":"HC Sets Aside GST Registration Cancellation Over Vague SCN"},"content":{"rendered":"
Case Details:<\/strong> Swapnil Prakash <\/span>Bhogle<\/span> Versus<\/span> Union of India<\/span> (2025) 33 <\/span>Centax<\/span> 163 (<\/span>Bom<\/span>.)<\/span><\/a><\/pre>\n
Judiciary and Counsel Details<\/em><\/h2>\n
    \n
  • M.S. Sonak<\/span><\/strong> & Jitendra Jain<\/span>, JJ<\/strong><\/li>\n
  • Shri Raja G. Valechha <\/span><\/strong>for the Petitioner<\/i><\/li>\n
  • S\/Shri\u00a0Karan Adik<\/span><\/strong>,\u00a0Ms Sangeeta Yadav<\/span><\/strong>,\u00a0Umesh Gupta<\/span><\/strong> &\u00a0Parimal Wagh <\/span><\/strong>for the Respondent<\/i><\/li>\n<\/ul>\n
    Facts of the Case<\/em><\/h2>\n
    The petitioner\u2019s GST registration was cancelled <\/span>pursuant to<\/span> a show cause notice dated 18 August 2023, followed by an order dated 31 August 2023. The petitioner submitted that the notice was vague as it only referred to \u201cnon-compliance of specified provisions\u201d without mentioning any particular provision of the Act or Rules. Despite filing a reply <\/span>regarding<\/span> his place of business, the cancellation order did not consider the same and <\/span>contained<\/span> no reasons. The petitioner\u2019s application for revocation of cancellation was also rejected on 8 December 2023, with the authority merely <\/span>stating<\/span> that valid address proof had not been <\/span>submitted<\/span>. It was urged that the entire action was arbitrary, non-speaking, and in gross violation of natural justice.<\/span><\/span>\u00a0<\/span><\/p>\n
    High Court Held<\/i><\/h2>\n
    The High Court held that the SCN was \u201cas vague as vagueness can be\u201d and such a general statement could not amount to a valid show cause notice. The cancellation order, being non-speaking and unreasoned, <\/span>failed to<\/span> show consideration of the reply. The rejection of revocation was also mechanical and without reasons. <\/span>Accordingly<\/span>, the SCN, cancellation order and rejection order were quashed and the petitioner\u2019s registration declared revived. However, liberty was reserved to the Department to issue a fresh notice with proper particulars and pass a reasoned order after considering the petitioner\u2019s reply.<\/span><\/span>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
    Case Details: Swapnil Prakash Bhogle Versus Union of India (2025) 33 Centax…<\/p>\n","protected":false},"author":10,"featured_media":5551,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"\nHC Sets Aside GST Registration Cancellation Over Vague SCN<\/title>\n<meta name=\"description\" content=\"HC quashes cancellation of GST registration as the show cause notice lacked specific allegations of non-compliance, emphasizing due process in GST law.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/hc-sets-aside-gst-registration-cancellation-over-vague-scn\" 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