9911796707
TMI Blog2024 (1) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... ement or suppression of facts - no opportunity of hearing granted - violation of principles of natural justice - HELD THAT:- In the facts of the present case since petitioner has responded to the show cause notice and filed a reply which is not in commensurate with the reasons mentioned for the cancellation, an opportunity needs to be granted to the petitioner to file a detailed response to the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by order dated 21.07.2023. 2. Learned counsel for the petitioner submits that the show cause notice dated 28.06.2023 which led to the impugned cancellation order did not contain the very basic details. He submits that the show cause notice was issued on the ground that the registration was obtained by mis-statement or suppression of facts. He submits that the show cause notice does not contain any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r firm was non-existent at the subject address. He submits that all this information was available on the portal and accessible to the tax-payers. 5. This is disputed by learned counsel for the petitioner who submits that apart from the show cause notice which is being annexed as Annexure-P1, there was no other information available on the portal. 6. Perusal of the record shows that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the show cause notice. 11. Learned counsel for the respondent further submits that petitioner has already filed an application for revocation of the cancellation and the period prescribed for disposal of the same is 30 days which is yet to lapse. 12. Normally, we would have set aside the show cause notice because of the infirmities pointed out by learned counsel for the petitioner. However, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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