9911796707
TMI Blog2024 (8) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted; statement which is alleged to be a wilful mistake; or the nature of the relevant facts, which are alleged to have been suppressed by the petitioner. Section 29 (2) of the CGST Act empowers the proper officer to cancel a taxpayer s registration, including with retrospective effect, on the grounds as set out in Section 29 (2) of the CGST Act. In the present case, the SCN refers to clause (e) of Section 29 (2) of the CGST Act which provides for cancellation of a taxpayer s GST registration if it is obtained by means of fraud, wilful misstatement or suppression of facts. The SCN merely reproduces the statutory provision. It is apparent that the SCN does not meet the requisite standards of a show cause notice inasmuch as it does not enab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner claims that thereafter he carried on his business for a period of over four months. Thereafter, he filed NIL GST returns as there were no transactions. The petitioner claims that there was no default in filing his returns and the same were filed within the stipulated time. 3. The proper officer issued a Show Cause Notice dated 28.06.2023 (hereafter the SCN) proposing to cancel the petitioner s GST registration. The only reason set out for proposing the cancellation of the petitioner s GST registration reads as under: - 1 Section 29 (2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts. 4. The petitioner was called upon to file a reply to the SCN within the period of seven working days from the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner claims that he had stopped carrying on his business about four months after he was registered with the GST Authorities. The petitioner is essentially aggrieved by the action of the proper officer to cancel his GST registration ab initio from the date it was initially granted. 9. A plain reading of the SCN indicates that same is not intelligible. Although, the SCN alleges that the petitioner has obtained registration by means of fraud, wilful misstatement, or suppression of facts. It does not disclose as to the nature of fraud allegedly committed; statement which is alleged to be a wilful mistake; or the nature of the relevant facts, which are alleged to have been suppressed by the petitioner. 10. It is also relevant to refer to Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 29 (2) of the CGST Act which provides for cancellation of a taxpayer s GST registration if it is obtained by means of fraud, wilful misstatement or suppression of facts. The SCN merely reproduces the statutory provision. 12. It is apparent that the SCN does not meet the requisite standards of a show cause notice inasmuch as it does not enable the noticee to meaningfully respond to the allegations on the basis of which an adverse action was proposed. 13. The cancellation order is also bereft of any reason and does not spell out the grounds for which the petitioner s GST registration has been cancelled. 14. In view of the above, we consider it apposite to accede to the prayer made by the learned counsel for the petitioner. It is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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