9911796707
TMI Blog2024 (7) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- A plain reading of the impugned SCN indicates that it does not meet the requisite standard of a show cause notice. Whilst it is alleged that the petitioner has not complied with the specified provisions of the GST Act or the Rules made thereunder , the impugned SCN is not clear as to which provisions of the GST Act or Rules have been violated - The purpose of issuance of a show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereby the Goods and Services Tax Identification Number (GSTIN) 07BCRPT4991B1Z2 of the petitioner was cancelled pursuant to the Show Cause Notice dated 16.02.2023. The petitioner also impugns the said Show Cause Notice dated 16.02.2023 (hereafter the impugned SCN). 2. The concerned officer of the respondents had issued the impugned SCN proposing to cancel the registration of the petitioner for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been received, the opening sentence of the impugned order indicates that said decision has been arrived at by the concerned officer after examining the reply and submissions made at the time of hearing. 6. A plain reading of the impugned SCN indicates that it does not meet the requisite standard of a show cause notice. Whilst it is alleged that the petitioner has not complied with the specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined to be due and payable by the petitioner. 10. In view of the above, the impugned SCN and impugned order are set aside. Consequently, the GSTIN registration of the petitioner is directed to be restored forthwith. 11. It is clarified that this order will not preclude the respondents from issuing a fresh show cause notice in accordance with law clearly setting out the reasons for proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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