2023 (10) TMI 713

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..... ession of facts - HELD THAT:- The notice while making allegation of having obtained registration by means of fraud, willful misstatement or suppression of facts clearly states that the petitioner does not conduct any business from declared place of business and has availed Input Tax Credit (ITC) in violation of the provisions of Section 16 of the Central Goods and Services Tax Act, 2017 or the ru .....

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..... incomplete and does not give details, we find that the notice while making allegation of having obtained registration by means of fraud, willful misstatement or suppression of facts clearly states that the petitioner does not conduct any business from declared place of business and has availed Input Tax Credit (ITC) in violation of the provisions of Section 16 of the Central Goods and Services Ta .....

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