9911796707
TMI Blog2024 (7) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... allegations on the basis of which his GST registration is proposed to be cancelled. Although, a copy of the Memo, which is referred to in the impugned SCN has not been provided to the petitioner, the learned counsel for the respondent has, in unambiguous terms, stated that the allegations as noted in the counter-affidavit and as noted above, are the only allegations set out in the Memo. In the given facts, setting aside the impugned SCN would serve little purpose apart from the requiring the respondent to once again carry out the exercise of issuing a show cause notice. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Pranay Jain and Mr. Karan Singh, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o called upon to furnish the reply to the impugned SCN within thirty days from the date of the service of the notice. The petitioner was also directed to appear before the Proper Officer on 26.07.2024 at 12:30PM. The petitioner was put to notice that if it fails to furnish the reply within the stipulated time or fails to appear for personal hearing on the appointed date and time, the case would be decided ex-parte on the basis of the available records and on merits. 7. The petitioner challenges the impugned SCN on the ground that it has not received the Memo no. 762/Ward-4 dated 12.06.2024 (hereafter the Memo) mentioned in the impugned SCN; therefore, was unable to respond to the said notice. 8. Ms. Bhatnagar, learned counsel for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper officer are within the framework of the laid down law. 10. She submits that the Memo does not include any particulars or details other than that mentioned in the counter-affidavit and as noted above. 11. In view of the above, we find merit in the petitioner s contention that the petitioner that the impugned SCN is vulnerable as it does not set out the allegations on the basis of which the petitioner s GST registration is proposed to be cancelled. 12. It is relevant to note that the object of a show cause notice is to enable the noticee to respond to the allegations. In the present case, the petitioner is now duly informed about the allegations on the basis of which his GST registration is proposed to be cancelled. Although, a copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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