2023 (12) TMI 996

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..... de by the petitioner - HELD THAT:- It is trite that a show cause notice must clearly set out the allegations on the basis of which an adverse action is proposed, to enable the noticee to meaningfully respond to the same. Clearly, the SCN in the present case fails to satisfy the said standard - The impugned order is also not informed any reason and it merely mentions that the same has been issued i .....

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..... cepts notice. 5. The petitioner has filed the present petition impugning the order dated 19.07.2023 (hereafter the impugned order ) cancelling the petitioner s GST registration with effect from 23.05.2022. The impugned order was passed pursuant to the show cause notice dated 05.07.2023 (hereafter the SCN ). A plain reading of the SCN indicates that the petitioner s GST registration was proposed to .....

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..... pecifies the alleged fraud nor the misstatement alleged to have been made by the petitioner. It also provides no clue as to the facts allegedly suppressed by the petitioner. 8. It is trite that a show cause notice must clearly set out the allegations on the basis of which an adverse action is proposed, to enable the noticee to meaningfully respond to the same. Clearly, the SCN in the present case .....

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