2023 (11) TMI 248

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in impugned order for such cancellation - HELD THAT:- The impugned order does not provide any reason as to why the petitioner s registration was cancelled except to state that the tax payer has not given any response. The impugned SCN did not contain any specific details as to the alleged fraud, wilful misstatement or the facts purported to have been suppressed by the petitioner. Clearly, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ahuguna, Advs. Versus For the Respondents Through: Mr. Atul Tripathi, SSC. ORDER 1. The petitioner has filed the present petition impugning a Show Cause Notice dated 03.12.2020 (hereafter the impugned SCN ) calling upon the petitioner to show cause as to why its registration should not be cancelled. The petitioner also impugns the order-in-original dated 05.01.2021 (hereafter th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he said date (that is, 03.12.2020). 5. The impugned order does not provide any reason as to why the petitioner s registration was cancelled except to state that the tax payer has not given any response. 6. The impugned SCN did not contain any specific details as to the alleged fraud, wilful misstatement or the facts purported to have been suppressed by the petitioner. Clearly, the said SCN i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X