9911796707
TMI Blog2024 (8) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... ncel the petitioner s GST registration - violation of principles of natural justice - HELD THAT:- It is apparent from the impugned SCN that the same does not provide any specific reason for proposing to cancel the petitioner s GST registration. The impugned SCN has merely reproduced Rule 21(b) of the Central Goods and Services Tax Rules, 2017 (hereafter the CGST Rules). The impugned SCN also does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondents are directed to restore the petitioner s GST registration forthwith. It is clarified that this order will not preclude the proper officer from initiating any fresh proceedings, if warranted, in accordance with law - the present petition is allowed. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr Anurag Rajput, Mr Sah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the provisions of the Act, or the rules made thereunder. 5. The petitioner was also called upon to file a reply to the impugned SCN within seven working days from the date of service of the notice and was also directed to appear before the proper officer on 11.07.2024. Additionally, the petitioner s GST registration was suspended with effect from 04.07.2024, being the date of the impugned SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for proposing to cancel the petitioner s GST registration. The impugned SCN has merely reproduced Rule 21(b) of the Central Goods and Services Tax Rules, 2017 (hereafter the CGST Rules). The impugned SCN also does not indicate as to which bill or transaction is alleged to be in non-compliance of the statutory provisions. 9. Although, Rule 21(b) of the CGST Rules provides for the cancellation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the impugned SCN is liable to be set aside. 12. Accordingly, the present petition is allowed. The impugned SCN is set aside. The respondents are directed to restore the petitioner s GST registration forthwith. It is clarified that this order will not preclude the proper officer from initiating any fresh proceedings, if warranted, in accordance with law. 13. Pending application also stands dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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