2023 (11) TMI 598

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... THAT:- There is no explanation as to why the buyers and suppliers have been found to be suspicious. Merely because the petitioner s shop was found closed, absent anything more, is not a ground for cancellation of petitioner s GST registration. The impugned order cancelling the petitioner s GST registration is set aside - Petition allowed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the SCN within seven working days and to appear before the concerned officer on 23.05.2022. The petitioner s GST registration was also suspended with effect from the date of issuance of the SCN. 4. It is apparent from the above that the SCN is bereft of any material particulars. It neither specifies the fraud alleged to have been committed by the petitioner nor any alleged wilful misstatement mad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e the cancellation of the petitioner s GST registration with retrospective effect yet the petitioner s GST registration has been cancelled with effect from 05.03.2018, that is, the date on which the said registration was granted. 8. The learned counsel appearing for the respondents submits that although the SCN as well as the impugned order did not specify any reason for cancellation of the petiti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X