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TMI Blog2023 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner s registration was sought to be cancelled. Apart from making a bald allegation that it had been obtained by means of fraud and wilful misstatement, no particulars are provided. The impugned SCN does not disclose the fraud alleged or the statement alleged to be a misstatement. It provides no clue as to which facts have been allegedly supressed by the petitioner. The impugned Order-in-Original dated 04.10.2022 also does not set out any detailed reasons for cancellation of the registration - it is conceded that the impugned SCN is inchoate and did not indicate the detailed reasoning for proposing an adverse action. The impugned SCN cannot be sustained. Petition allowed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find merit in the contention that the impugned SCN is bereft of any particulars. The allegations made were bald and not capable of eliciting any meaningful response. 9. It is settled law that a show cause notice must clearly set out the reasons for proposing the adverse action to enable the noticee to respond to the same. In the present case, impugned SCN does not provide any clue as to why the petitioner s registration was sought to be cancelled. Apart from making a bald allegation that it had been obtained by means of fraud and wilful misstatement, no particulars are provided. The impugned SCN does not disclose the fraud alleged or the statement alleged to be a misstatement. It provides no clue as to which facts have been allegedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled reasons for the same. But those reasons were not visible to the petitioner. He submits that there is a technical glitch resulting in a part of the impugned SCN being visible only to the issuing Authority and not to the noticee. 15. In view of the above, it is conceded that the impugned SCN is inchoate and did not indicate the detailed reasoning for proposing an adverse action. In our view, the impugned SCN cannot be sustained. 16. In view of the above, we set aside the impugned orders as well as the impugned SCN. 17. It is clarified that if the respondent proposes to take any adverse action against the petitioner, it is not precluded from issuing a fresh show cause notice providing the detailed reasons for proposing the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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