9911796707
TMI Blog2024 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax." 2. We may note that though the Show Cause Notice states that invoice or bill has been issued by the petitioner without supply of goods and/or services leading to wrongful availment or utilization of input tax credit or refund of tax. No particulars or details have been mentioned in the Show Cause Notice. There is no reference to any invoice or bill which the petitioner is alleged to have issued without mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but stated that reasons given in support of condonation were not correct or justification is insufficient. Once again there is no clarity as to what the petitioner was put to notice about, whether the reasons were not correct or justification was insufficient ? Said Show Cause Notice also required the petitioner to appear before the undersigned of the said notice, however, once again there is no name or designation of any officer in the said Show Cause Notice. 6. The impugned order also seeks to cancel the registration with effect from 05.12.2022. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. There is no material to show that there was any wrongful availment or utilization of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be cancelled with retrospective effect only where such consequences are intended and are warranted. 9. Further, the Show Cause Notice also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Accordingly, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. 10. Both the show cause notices and the impugned order are bereft of any reasoning and particulars and are accordingly not sustainable. 11. In view of the above, the Show Cause Notice as well as the impugned order are set aside. 12. It would be, however, open to the respondent to take further action in accordance with law inter alia, cancellation of registration with retrospective e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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