2023 (6) TMI 185

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..... y requirement of a valid show cause notice - there is merit in the petitioner s contention that the impugned show cause notice and any further orders passed pursuant thereto are liable to be set aside. The impugned order dated 23.08.2022 indicates that the petitioner s registration was cancelled for the reason that it was found to be non-existent. The petitioner s appeal against the said order .....

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..... cause notice dated 09.06.2022 calling upon the petitioner to show cause as to why its GST registration should not be cancelled. The petitioner also impugns an order dated 23.08.2022 passed pursuant to the aforesaid show cause notice cancelling the petitioner s GST registration as well as the Order-in-Appeal dated 19.04.2023, whereby the petitioner s appeal against the impugned order dated 23.08.2 .....

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..... vague and liable to be set aside; however, the petitioner is now aware of the reason why its registration was cancelled. 7. The learned counsel appearing for the petitioner states that the matter be remanded to the concerned officer to decide the show cause notice afresh. The petitioner would respond to the said allegation regarding being non existent. The petitioner shall also appear before th .....

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