Procedural Fairness in GST Cancellation: Authorities Must Issue Clear and Reasoned SCNs
- November 18, 2025
INTRODUCTION The Goods and Services Tax (hereinafter referred to as “GST”) cancellation of registration has been noted to be one of the most contested matters in the GST regime. Businesses often dispute cancellation orders on the basis of flawed Show Cause Notices (hereinafter referred to as “SCN”), absence of factual specifics, mechanical argument and breach…