9911796707
TMI Blog2023 (8) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the adverse action against the petitioner - suppression of facts or not - violation of principles of natural justice - HELD THAT:- The impugned show-cause notice was bereft of any particulars and it is difficult to accept that the said show-cause notice could elicit any meaningful response. It is trite law that a show-cause notice must set out the allegation in order to enable the noticee to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VIBHU BAKHRU, J. 1. Issue notice. 2. Mr. Harpreet Singh, learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning the show-cause notice dated 09.05.2023 (hereafter the impugned show-cause notice ) calling upon the petitioner to show cause as to why its registration should not be cancelled, as well as the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner filed a response to the said show-cause notice albeit belatedly after the respondent had passed the impugned order cancelling the petitioner s GST registration. 7. As is apparent from the above, the impugned show-cause notice was bereft of any particulars and it is difficult to accept that the said show-cause notice could elicit any meaningful response. It is trite law that a show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration is equally cryptic. The said order is set out below: - Form GST REG-19 [See Rule 22(3)] Reference Number: ZA070523228704L Date 29/05/2023 To CUTHBERT OCEANS LLP Unit No 111, Aggarwal City Square, District Centre Manglam Place, New Delhi, North West Delhi, Delhi, 110085 GSTIN/UIN: 07AAPFC1389P1ZO Application Reference Number (ARN): ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before or after the date of cancellation. Place: RANGE 109 Date: 29/05/2023 11. Mr. Harpreet Singh, learned counsel appearing for the respondent is also unable to shed any light on the reasons why the petitioner s registration was cancelled, and that too retrospectively. The impugned order is not informed by reason. 12. Although the impugned order is an appealable order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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