9911796707
TMI Blog2024 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... plication of mind - violation of principles of natural justice - HELD THAT:- The show cause notice does not indicate as to which provisions of the applicable GST statutes were not complied with by the petitioner. In those circumstances, as correctly pointed out by the petitioner in reply dated 09.02.2023, it was not possible for the petitioner to show cause in response. The order of cancellation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST registration. The petitioner states that he was a registered person under applicable GST statutes and that he received a show cause notice dated 29.12.2022 alleging non-compliance of specified provisions in the GST Act. 2. The petitioner replied to the show cause notice on 09.02.2023. In the reply, the petitioner pointed out that the show cause notice did not make reference to any specific pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice. 5. The operative portion of the show cause notice is as under: "1. Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed." The operative portion of the impugned cancellation order is as under: "This has reference to your reply dated 09/02/2023 in response to the notice to show cause dated 29/12/2023 Whereas no reply to not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent is directed to restore the registration of the petitioner forthwith. It is made clear that it is open to the respondents to initiate proceedings, including for cancellation of registration, in case of non-compliance, in accordance with law.
8. W.P.N.2393 of 2024 is allowed with the above directions.
Consequently, connected miscellaneous petitions are closed. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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