9911796707
TMI Blog2024 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... ranay Jain and Mr. Karan Singh, 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 issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided ex-parte on the basis of the available 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed SCN was issued without application of mind and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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