9911796707
TMI Blog2024 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... f principles of natural justice - HELD THAT:- Although, the impugned SCN mentions memo no. 751 dated 10.06.2024, it does not indicate that any softcopy/file was attached to the impugned SCN. Since the only reason for proposing to cancel the petitioner s GST Registration is stated to be the aforesaid memo no. 751 dated 10.06.2024, the impugned notice is incapable of eliciting any response, in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Advocates. For the Respondent Through: Mr. Udit Malik, Additional Standing Counsel along with Mr. Vishal Chanda, Advocates for R-1. ORDER 1. Issue notice. 2. Learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning a show cause notice dated 12.06.2024 (hereafter the impugned SCN). The impugned SCN was issued, calling upon the petitioner to sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records and on merits. 6. The petitioner states that although the impugned SCN mentions that memo no. 751 dated 10.06.2024 is attached, there was no such attachment to the impugned SCN. He submits that the petitioner is unaware of the memo no. 751 dated 10.06.2024 or its contents. It is stated that the same is not available on the petitioner s GST portal as well. 7. Although, the impugned SCN me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fails to meet the standards required of a show cause notice. 10. In view of the above, the impugned SCN is set aside and the petitioner s GST registration is directed to be restored forthwith. 11. It is clarified that this will not preclude the respondent from initiating any fresh proceedings for cancellation of the petitioner s GST registration in accordance with law. 12. Needless to state that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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