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TMI Blog2022 (4) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... y individual to respond to such a vague show cause notice. Probably what the Authority is trying to convey is that the registration had been merely on paper and no actual business activity is found on the place of business, as the writ applicant a registered person was not found at the place of business of writ applicant. If such are the allegations, it is expected of the Authority to furnish so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is a proprietor of a proprietary concern and he has been served with a show cause notice dated 02.11.2021 calling upon him to show cause as to why the GST registration should not be cancelled. The show cause notice is at page 14, Annexure P/1. The same read thus: Form GST REG-17/31 [See Rule 22(1)/sub-rule (2A) of rule21A] Reference Number: ZA241121010311P Date: 02/11/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 02/11/2021. Place: Gujarat Date: 02.11.2021 Signature valid Digitally signed by DS GOODS AND SERVICE TAX NETWORK(4) Date:2021.11.02.18:30:15 IST Commercial Tax Officer Ghatak 7 (Ahmedabad), Range 2, Division 1, Gujarat 4. The show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ applicant herein had obtained the GST registration by means of fraud, with the misstatement or suppression of facts, it shall be open for him to issue a fresh show cause notice in a physical form and such fresh show cause shall contain all necessary information and details for the purpose of effectively responding to the same. With the aforesaid, this writ application stands disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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