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TMI Blog2022 (4) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ve was to present himself for a personal hearing, before the adjudicating authority. This is apart from the fact that Mr Rai says that neither the show cause notice dated 02.12.2019, nor the subsequent order cancelling the petitioner s GST registration was received by the petitioner - the record shows that the order cancelling the petitioner s GST registration was passed, on 11.12.2019. A close ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. This writ petition is preferred against the order dated 26.10.2021, passed by the Appellate Authority (Delhi GST)/Special Commissioner-II, Department of Trade and Taxes, Government of National Capital Territory of Delhi [hereafter referred to as appellate authority ]. 1.1. The appellate authority, via the impugned order, has dismissed the appeal preferred by the petitioner, on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority, and remitted the matter to the appellate authority for adjudication on merits, but, in view of the fact that the show cause notice issued to the petitioner is completely deficient in material particulars, in our opinion, no purpose would be served in remanding the matter to the appellate authority. 4.1. The show cause notice, which is, dated 02.12.2019, gives no details as to the date a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 11.12.2019, whereby the petitioner s registration was cancelled, shows [as also submitted by Mr Rai] that, in fact, there was no demand outstanding qua the petitioner. 6. In view of the above, the impugned order dated 26.10.2021, passed by the appellate authority, and the order cancelling the petitioner s GST registration dated 11.12.2019, are set aside. 6.1. Consequently, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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