🚫📋 𝗠𝗮𝗱𝗵𝘆𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 𝗛𝗖 𝗤𝘂𝗮𝘀𝗵𝗲𝘀 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗗𝘂𝗲 𝘁𝗼 𝗜𝗻𝗮𝗱𝗲𝗾𝘂𝗮𝘁𝗲 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲! 📋🚫

In Mahakali Foods Pvt. Ltd. vs. Ministry of Finance (30-09-2024), the Madhya Pradesh High Court set aside the cancellation of GST registration due to a flawed Show Cause Notice (SCN). 🚨❌

➡️ The petitioner’s GST registration was cancelled for non-filing of GSTR-3B returns, but the SCN lacked clear details on the alleged violations, indicating non-application of mind by the authorities. Furthermore, the cancellation order mentioned zero payable amount, giving the petitioner no opportunity to deposit any amount. 💼📄

✅ The Court annulled both the cancellation order and the dismissal of appeal due to limitation, ruling in favor of the assessee. ⚖️✅ #GST #RegistrationCancellation