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TMI Blog2023 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... n of facts - HELD THAT:- It is apparent that the impugned order is void as it is not informed by reason. The impugned order does not either deal with the replies filed by the petitioner or set out any reason for cancelling the registration. It is also important to note that the petitioner s GST registration was cancelled with retrospective effect from 14.10.2017. The impugned SCN is also clearly u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from initiating any appropriate action, including for cancellation of the GST registration, in accordance with law. Petition allowed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Ms. Soumya Kumar, Mr. Vikas Maurya Ms. Shreya Kumar, Advs. For the Respondents Through: Mr. Atul Tripathi, SSC for R2 3. ORDER 1. Issue notice. 2. Mr. Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r before the concerned officer on 01.08.2023. The petitioner s GST registration was suspended from the date of the impugned SCN, that is 26.07.2023. The petitioner responded to the impugned SCN by a letter dated 01.08.2023, inter alia, stating that the petitioner was in existence since 20.05.1994 and was carrying on its affairs since its incorporation from the premises bearing no. BG-262, Sanjay G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was cancelled with retrospective effect from 14.10.2017. 8. The impugned SCN is also clearly unsustainable. Although it alleges that the petitioner had obtained the registration by means of fraud, wilful misstatement, or suppression of facts, it is apparent that the said reason has been selected from the pre-determined set of allegations. The impugned SCN does not mention the fraud alleged to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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