9911796707
TMI Blog2024 (8) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... r does not reflect any reason for cancellation of the petitioner s GST registration - violation of principles of natural justice - HELD THAT:- The SCN as well as the impugned cancellation order are liable to be set aside. The SCN does not provide any clue to the reasons for proposing to cancel the petitioner s GST registration. It refers to a complaint, which was not forwarded to the petitioner, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit Gutpa, Sr P C, Mr. Vidur Dwivedi, GP and Mr. Shakir Shabir, Advocate for UOI/R1. Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate for R2 and R3. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 14.03.2023 (hereafter the impugned cancellation order) whereby the petitioner s GST registration was cancelled with the retrospective effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be rejected for the following reason:- Cancellation Details - Others (Please specify) -Pay your previous liabilities. 4. As apparent from the above, the letter does not indicate any cogent reasons for proposing to reject the petitioner s application for cancellation of his GST registration. It is well settled that the cancellation of the GST registration does not absolve the taxpayer from disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is in reference to the SCN. 7. In view of the above, the SCN as well as the impugned cancellation order are liable to be set aside. The SCN does not provide any clue to the reasons for proposing to cancel the petitioner s GST registration. It refers to a complaint, which was not forwarded to the petitioner, and therefore, the petitioner had no opportunity to address any allegations that m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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