9911796707
TMI Blog2024 (8) TMI 576X X X X Extracts X X X X X X X X Extracts X X X X ..... (presumably of the CGST Rules) and states that the person violates the provisions of Rule 86B. Rule 21 (g) of the CGST Rules pertains to the issuance of invoices without supply of goods. Thus, it appears that the petitioner s GST registration was proposed to be cancelled on an allegation that it had issued invoices without supply of goods. However, the impugned SCN neither provides the details of invoices that are allegedly not covered by supply of goods, nor provides any clue as to transaction alleged to be in violation of the aforesaid rule. It is well settled that a show cause notice must clearly state the reasons on which the adverse action is proposed in order to enable the noticee to respond to the allegations. It is also material to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby the petitioner s GST registration was cancelled with retrospective effect from 03.04.2023. 2. The appellant filed an appeal against the impugned cancellation order before the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). However, the same was dismissed by an order dated 30.05.2024 (hereafter the impugned order). 3. Although, the petitioner has the remedy of an appeal under Section 112 of the CGST Act/ the DGST Act, the petitioner is unable to take recourse to the said remedy as the Goods and Service Tax Tribunal has not been constituted as yet. In the circumstances, we consider it apposite to entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es pertains to the issuance of invoices without supply of goods. Thus, it appears that the petitioner s GST registration was proposed to be cancelled on an allegation that it had issued invoices without supply of goods. However, the impugned SCN neither provides the details of invoices that are allegedly not covered by supply of goods, nor provides any clue as to transaction alleged to be in violation of the aforesaid rule. 10. It is well settled that a show cause notice must clearly state the reasons on which the adverse action is proposed in order to enable the noticee to respond to the allegations. 11. We are unable to accept that in the present case the grounds as stated in the impugned SCN are sufficient to enable the petitioner to res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the tax, it would deposit the amount of dues. 17. Insofar as the allegation that the petitioner was not found at the principal place of business is concerned, the impugned order mentions that the Ward Officer had placed on record the Field Visit Report wherein it was mentioned that the firm was found existing and functioning at the mentioned address and the tax payer had submitted an undertaking that no invoice has been raised during the suspension of the GST registration. 18. Mr Singhvi, learned counsel for the respondent submits that there is an error apparent in the impugned order inasmuch as it does not refer to the report dated 24.11.2023, whereby the Officer had reported that the firm of the petitioner was found non-existent. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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