9911796707
TMI Blog2024 (1) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- A plain reading of the impugned SCN indicates that it is bereft of any specific reason for proposing cancellation of the petitioner s GST registration. It does not provide any particulars as to the alleged fraud committed by the petitioner. It also provides no clue as to the wilful misstatement made or the facts allegedly suppressed - It is settled law that the Show Cause Notice must clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has filed the present petition, inter alia, praying as under: "(a) Allow the present petition and issue a writ of certiorari or any other appropriate writ, order or direction to quash and set-aside the impugned Show Cause Notice dated 22.05.2023 and Summons dated 06.06.2023, 01.08.2023 and 10.08.2023 issued by the Commissioner of Central Goods and Service Tax (CGST), Delhi West, New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l misstatement or suppression of facts." 5. The petitioner was called upon to respond to the impugned SCN within a period of seven working days and appear before the proper officer on 23.05.2023. Additionally, the petitioner's GST Registration was suspended from the date of the impugned SCN, that is, with effect from 22.05.2023. 6. A plain reading of the impugned SCN indicates that it is bereft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny action for cancellation of the petitioner's GST registration, it would be open for the respondents to do so, albeit, in accordance with the law. The respondents would be required to issue a proper Show Cause Notice and take an appropriate decision after affording the petitioner a reasonable opportunity to be heard. 10. The respondents are also not precluded from taking any steps for the recove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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