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TMI Blog2024 (8) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... olation of principles of natural justice - HELD THAT:- The purpose of a show cause notice is to enable the noticee to respond to the allegations. In the present case, since the SCN did not contain any specific details, it was incapable of eliciting any meaningful response. The SCN was cryptic and fails to meet the standards of a show cause notice. The impugned order is also bereft of any details. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ati and Ms Reena Gulati Advocates. For the Respondents Through: Mr Arnav Kumar, SCC and Mr Chetanya Kapoor, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 27.05.2023 (hereafter the impugned order), whereby the petitioner s Goods and Services Tax (GST) registration was cancelled with retrospective effect from 22.04.2018. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024 and also sought condonation of delay in filing the same. The proper officer condoned the delay in filing the said application by an order dated 14.02.2024, however, thereafter, issued the Show Cause Notice dated 22.02.2024 stating that he has examined the application of the petitioner and found that the same was liable to be rejected. The reason set out for proposing to reject the said applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to cancel the petitioner s GST registration. Although, it is stated that the registration has been obtained by means of fraud, wilful misstatement or suppression of facts, it did not set out any particulars regarding fraud or indicate any statement, which was alleged to be a misstatement or provide any details of the facts, which were allegedly suppressed. 8. The purpose of a show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order has been passed in violation of the principles of natural justice. 11. We, accordingly, set aside the SCN and the impugned order. The respondents are directed to restore the petitioner s GST registration forthwith. 12. We clarify that this order will not preclude the respondents from initiating any proceedings against the petitioner including the proceedings for cancelling the petitioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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