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TMI Blog2023 (2) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 25.04.2022 is vague and does not fulfil the fundamental requisites of a show cause notice. It is not considered apposite to examine whether the petitioner s GSTN registration could be cancelled for the reason stated in the communication dated 29.03.2022 and for that matter, whether the petitioner s claim for refund could be suspended solely on the basis of the said communication. Suffice it to note, that the petitioner was not provided a sufficient opportunity to counter the aforesaid reasons and present its case before the concerned officer. The matter is remanded back to the Adjudicating Authority to consider afresh. - W.P.(C) 2094/2023& CM No.7944/2023 - - - Dated:- 17-2-2023 - HON'BLE MR. JUSTICE V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice must indicate the reasons for an adverse order or action proposed to be taken. The object of the show cause notice is to enable the noticee to effectively respond to the allegations / reasons for which such adverse order / action is proposed. The show cause notice dated 25.04.2022 is vague and does not fulfil the fundamental requisites of a show cause notice. 8. Mr. Aggarwal, learned counsel appearing for the respondents does not dispute that the show cause notice is bereft of any reason. He however states that the show cause notice was issued in compliance of a communication dated 29.03.2022, received from the Directorate General of Goods Service Tax Intelligence, Chennai Zone Unit, requesting the Commissioner, SGST to cancel the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority shall consider the petitioner s response and pass an order after affording the petitioner an opportunity to be heard. 15. It is once again clarified that this Court has not examined any of the other grounds as stated in the petition or the merits of the allegations made in the communication dated 29.03.2022. This court has also not examined the question whether the petitioner s registration could be cancelled on the basis of reason as stated in the communication dated 29.03.2022. 16. All rights and contentions of the parties are reserved. 17. The petition is allowed in the aforesaid terms. 18. The Registry is directed to place a scanned copy of the communication dated 29.03.2022, handed over in the Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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