9911796707
TMI Blog2023 (10) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... other relevant requisite facts mentioned in the said allegation as to the manner how the petitioner committed fraud or willful misstatement or suppression of the facts relating to his obtaining registration. In the present form of allegation, it will be difficult for anybody including the petitioner to offer his explanation to the said allegation No. 1. As regards the allegation that, the person issued invoice or bill without supplying goods or services are both, in violation of the provisions of this Act and the rules made thereunder. Here also the said allegation is not clear enough to communicate whether the person means the petitioner herein or his vendors and particulars of fake invoices and bills. Therefore, this allegation is also as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21(b) of the Act and also alleged that the petitioner avails ITC in violation of the provisions of Section 16 of the Act and also violated the provisions of Rules 86B and 21 (g), without furnishing their requisite particulars. 4. Learned senior counsel further submits that while issuing show cause notice, dated 12.06.2023 GST registration of the petitioner was put under suspension with immediate effect i.e., on 12.06.2023. He further contends that though notice is cryptic, the petitioner in due compliance of the notice submitted his reply/explanation on 06.07.2023 furnishing the required particulars to the extent possible as against the allegations contained in the show cause notice. Pursuant thereof, the cancellation order has been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As all these points are interconnected, they are considered and answered together. We have perused the show cause notice dated 12.06.2023 issued by the 1st respondent. Since the show cause notice is a brief one, the same is reproduced here for the sake of convenience: Whereas 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, willful misstatement or suppression of fact. 2. Rule 21(b) person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder. 3. Rule 21(e)-person avails ITC in violation of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. Here also the said allegation is not clear enough to communicate whether the person means the petitioner herein or his vendors and particulars of fake invoices and bills. Therefore, this allegation is also as vague as it could be without giving an opportunity to the petitioner to submit his explanation in a proper manner. 11. The third allegation is to the effect that in terms of Rule 21(e), person avails ITC in violation of provisions of Section 16 of the Act. This allegation is also not clear as to what is the nature of the violation of the provisions, committed by the petitioner under Section 16 of CGST/AGST Act. 12. So also the allegation No. 4 is to the effect that in terms of Rule 21(g) the assessee has allegedly violated the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
