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TMI Blog2024 (8) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... red. Further, the inspection report of the inspector, Panchnama and the photograph of the premises in question on which the decision to cancel the petitioner s GST registration is claimed to be premised were not supplied to the petitioner. The impugned cancellation order has been passed in violation of the principles of natural justice as the petitioner was never called upon to explain such documents. The impugned cancellation order and SCN are liable to be set aside. In the event, the respondent seeks to cancel the petitioner s GST registration, this order will not preclude it from issuing a fresh show cause notice by setting out all the grounds on which such adverse action is proposed and an order is passed in accordance with law. Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for cancellation of the GST of certain tax payers, including the petitioner. A tabular statement set out in the said letter indicates the reason for seeking the cancellation of the petitioner s GST registration is that the petitioner was found non-existent . 7. The petitioner was called upon to furnish its reply to the SCN within seven working days and was also directed to appear before the Proper Officer on 03.10.2023. Additionally, the petitioner s GST registration was also suspended with effect from 26.09.2023, that is, from the date of issuance of the SCN. 8. The petitioner responded to the SCN by the letter dated 06.10.2023. The petitioner has also annexed several documents in support of his assertion that it was existing at the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the petitioner to respond to the same. 11. The learned counsel for the respondent has handed over a report of the inspector/authorisation letter (in FORM GST INS-01), Panchnama dated 28.08.2023 drawn at the petitioner s principal place of business, and the photocopy of the photograph showing that a sign board of Cognota Services India Pvt. Ltd was also put at the petitioner s principal place of business. 12. Concededly, these documents were never annexed with the SCN even though the same are stated to be available with the proper officer. Since the decision to cancel the petitioner s GST registration is based, inter alia, on the said documents, same ought to have been provided to the petitioner, to enable him to respond to the same. 13. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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