9911796707
TMI Blog2023 (9) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ed SCN that apart from alleging that the registration was obtain by fraud, wilful misstatement or suppression of facts which was also the ground on which the petitioners GST registration was cancelled in the earlier round it does not indicate any specific reason(s) for proposing cancellation of the petitioner s GST registration. The impugned SCN is incapable of eliciting any meaningful response as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner has filed the present petition, inter alia, impugning the show cause notice dated 30.06.2023 (hereafter the impugned SCN ) proposing to cancel the petitioner s GST registration for the following reasons. 1. Section 29(2)(e)-registration obtained means of fraud, wilful misstatement or suppression of facts. 4. The petitioner also impugns the order dated 08.08.2023 (hereafter the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Place: RANG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancel its GST registration on the ground that it was obtained by fraud, wilful misstatement or suppression of facts . The petitioner contested the said show cause notice. However, without referring to any of the material, as provided by the petitioner, the respondents cancelled the petitioner s GST registration by an order dated 15.06.2023. The petitioner immediately applied for revocation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not indicate as to what is the fraud allegedly perpetuated by the petitioner or the wilful misstatement allegedly made by the petitioner. It also does not indicate as to which material fact was suppressed by the petitioner. It is also not clear whether the petitioner s GST registration is proposed to be cancelled on account of fraud or wilful misstatement or suppression of facts as all the three r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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