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TMI Blog2024 (8) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of batural justice - HELD THAT:- 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. Although, Rule 21 (b) of the CGST Rules provides for the cancellation of the GST registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition is allowed. The impugned SCN is liable to be set aside. The respondents are directed to restore the petitioner s GST registration forthwith. Petition is disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr Anurag Rajput, Mr Sahib Rajput, Mr Dhruv Bhardwaj, Ms Parul Bisht, Ms Priyavansh Kaushik, Mr Alekh, Ms Varsha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 10.07.2024. 6. Additionally, the petitioner s GST registration was suspended with effect from 02.07.2024, being the date of the impugned SCN. The petitioner submitted his reply to the impugned SCN on 09.07.2024 stating that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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. Although, Rule 21 (b) of the CGST Rules provides for the cancellation of the GST registration in case the tax payer issues the invoice or bill without th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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