9911796707
TMI Blog2023 (4) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice nor the order dated 06.06.2022 cancelling the petitioner s registration provides any clue as to the reason why the petitioner s registration was cancelled - the purpose of a show cause notice is to enable the noticee to respond to the allegations on the basis of which adverse action is proposed. In the present case, the Show Cause Notice failed to provide any clue as to why the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the Show Cause Notice dated 17.05.2022, the order passed by the proper officer dated 06.06.2022 cancelling the petitioner s registration; and the impugned order dated 31.01.2023 - Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Counsel (appearance not given). For the Respondents Through: Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to show cause why its GST Registration not be cancelled for the following reasons: Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed 8. The petitioner was also called upon to appear before the concerned officer on 24.05.2022. The petitioner states that he was unable to appear before the concerned officer on the said da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be cancelled. It merely stated that it had reason to believe, that there was a violation of specified provisions of the Act, without referring to those provisions. 11. It is relevant to note that the petitioner had filed an application on 01.04.2022 requesting for cancellation of the GST Registration. In response to the said application, the concerned officer had issued a notice seeking c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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