9911796707
TMI Blog2024 (1) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of principles of natural justice - HELD THAT:- Perusal of letter dated 12.06.2023 shows that there is an allegation that one Neeraj Enterprises had issued invoices without any underlying supply of goods or services and passed on fraudulent input tax credit to various recipients and petitioner is alleged to be one of the such recipients. It is held that the show cause notice does not contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent: Mr. Rajeev Aggarwal, Assistant Standing Counsel. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been suspended. Petitioner further seeks a direction to the respondent to cancel the registration of the petitioner from the date when the last return was filed i.e. in July, 2023. 2. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt input tax credit to various recipients and petitioner is alleged to be one of the such recipients. 6. From the perusal of Annexure-A annexed to the said letter, it is not apparent as to which entry pertains to the petitioner or invoice alleged to have been sent to the petitioner without any underlying supply of goods or services. 7. Learned counsel for the petitioner submits that petitioner doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etrospective effect. However, the same would be in accordance with law and pursuant to a proper Show Cause Notice and an opportunity of hearing being given to the petitioner. 10. With regard to the contention of learned counsel for the petitioner for cancellation of the registration, it would be open to the petitioner to apply for cancellation of registration in accordance with law. 11. Petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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