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TMI Blog2023 (11) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... reason for the same. The petitioner s contention that it was required to issue a notice to the petitioner prior to any inspection is merited, however, it is the petitioner s case that he had shifted its principal place of business. Thus, even if a prior notice of inspection had been issued, no effective purpose would be served as admittedly the petitioner is not carrying on its business from its stated place of business. The petitioner s request for amendment was rejected on the ground that the petitioner had failed to provide the requisite information - it is considered apposite to set aside the order dated 09.05.2023 whereby the petitioner s application for amendment of the GST registration was rejected. Petition disposed off. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 6. Thereafter on 01.09.2023, a Show Cause Notice (hereafter the SCN ) was issued to the petitioner proposing to cancel its GST registration for the following reasons: - 1 Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts 7. The petitioner was called upon to appear before the concerned officer on 06.09.2023 and to file a reply to the SCN within a period of seven working days. The petitioner s GST registration was also suspended with effect from 01.09.2023. 8. The SCN did not reflect any specific reason for cancelling the petitioner s GST registration, it also did not specify the alleged fraud committed by the petitioner or the wilful misstatement made by him or any fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued any prior notice of inspection of its premises. He also relies on the decision in the case of Bimal Kothari v. Assistant Commissioner (DSGST) Ors.: W.P.(C) No.9207/2019 decided on 01.11.2022 i n support of the said contention. In addition, he submitted that the impugned order does not set out any reasons. It is material to note that the petitioner has also filed an application for revocation of the cancellation of the registration and the said application is pending. 12. The petitioner s contentions that the SCN did not specify any reason for proposing to cancel the petitioner s GST registration, and that the impugned order cancelling its registration is void as not informed by reason, is merited. The impugned order cancelling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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