9911796707
TMI Blog2023 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... on of GST registration of petitioner - HELD THAT:- The Impugned Show Cause Notice dated 03.07.2023 has not even specified the person to whom the reply has to be made by the petitioner. Section 67(1) of the CGST Act, 2017 merely deals with authorization to an officer not below the rank of Joint Commissioner can inspect any place of business of the taxable person or the person engaged in business of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3006497L which is a system generated Show Cause Notice without giving any particulars. 2. In support of the present writ petition, the learned counsel for the petitioner has relied on the following three cases:- i. Monit Trading Private Limited vs. Union of India Ors , 2023 (7) TMI 911; ii. M/s.Arhaan Ferrous and Non-Ferrous Solutions Private Limited vs. The Superintendent, the Principal Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice dated 03.07.2023. 6. The Impugned Show Cause Notice dated 03.07.2023 reads as follows:- Show Cause Notice for Cancellation of Registration Where as on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1 Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business of the taxable person or the person engaged in business of transporting goods or the owner or the operator or warehouse or godown or in other place. 9. The authorization is again intended only to inspect the premises of an assessee. There is no basis for the alleged suppression of facts by the petitioner while obtaining registration to cancel the registration under Section 29(2)(e) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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