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TMI Blog2020 (10) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... with GST department was cancelled - HELD THAT:- Perusal of the same indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give his reply. We are not entering into the merits of the impugned order as we are convinced that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re us. 2 Mr. Meena is the signatory of the show cause notice as also the impugned order of cancellation both of which are assailed in the writ petition. We have directed for the appearance of Mr. Meena upon perusal of the show cause notice dated 21.07.2020 (Annexure-H to the petition). Perusal of the same indicates that to such show cause notice no response can be given by any assessee. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of fraud, willful misstatement or suppression of facts. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of some technical glitch in the system (on-line portal). The reply filed by the respondent is on record. 5 We are not entering into the merits of the impugned order as we are convinced that the show cause notice itself cannot be sustained for the reasons already recorded above. Therefore, the cancellation of registration resulting from the said show-cause notice also cannot be sustained. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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