9911796707
TMI Blog2024 (8) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 (e) of the Central Goods and Services Tax Rules, 2017 without providing any clue as to any transaction alleged to have resulted in wrongful availment of the Input Tax Credit (ITC). The purpose of issuing a show cause notice is to enable the notice to respond to the allegation on the basis of which an adverse action is proposed. It is a fundamental principle of natural justice that a person must not be condemned unheard. He must have an opportunity to meet the allegations as set out against him. The impugned SCN fails to satisfy the requisite standard of such a notice. The impugned SCN does not propose for the cancellation of the petitioner s GST registration with retrospective effect. Thus, the petitioner had no opportunity to contest p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling upon the petitioner to show cause as to why its GST registration not be cancelled and the order dated 30.06.2023 (hereafter the impugned cancellation order) was passed pursuant to the impugned SCN. In terms of the impugned cancellation order, the petitioner s GST registration was cancelled ab initio. 4. The petitioner was registered with GST authorities and was assigned the Goods and Services Tax Identification Number (GSTIN): No. 07AAMPG7549L1Z4 with effect from 01.07.2017. The petitioner claims that he discontinued his business and accordingly made an application for cancellation of his GST registration with effect from 20.05.2023. 5. Pursuant to the aforesaid application, the proper officer issued the notice dated 23.05.2024 callin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner also states that in the similar fashion, the petitioner s GST registration was cancelled on an earlier occasion by an order dated 07.07.2020. The petitioner had applied for the revocation of cancellation of his GST registration which was restored by an order dated 02.09.2022. 11. Since, the petitioner states that he has discontinued his business, subject to verifying the correctness of the aforesaid assertion, his GST registration is liable to be cancelled. 12. We find no fault with the proper officer in demanding the documents for future correspondence. However, the petitioner s application for cancellation of his GST registration cannot be withheld on account of any proceedings for assessing his GST liability. This is because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as set out against him. The impugned SCN fails to satisfy the requisite standard of such a notice. 16. The impugned SCN does not propose for the cancellation of the petitioner s GST registration with retrospective effect. Thus, the petitioner had no opportunity to contest pursuant to the passing of any such order. Thus, on this ground alone, the impugned cancellation order is liable to be set aside. Additionally, the petitioner was not provided any opportunity to be heard as no date or time for the personal hearing was communicated to the petitioner. 17. It is apparent that the impugned cancellation order has been passed in violation of the principles of natural justice. However, since the petitioner also seeks for the cancellation of his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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