9911796707
TMI Blog2024 (8) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... ration. It merely reproduces the statutory provision which enables the proper officer to cancel a tax payer s GST registration if it is obtained by means of fraud, wilful misstatement or suppression of facts. The impugned SCN does not mention either the particulars or the nature of the alleged fraud. It does not mention any statement which is alleged to be a wilful misstatement or the facts which were allegedly supressed by the petitioner. It is also relevant to note that the impugned SCN does not propose the cancellation of the petitioner s GST registration with retrospective effect - also, the impugned SCN also did not mention the date and time fixed for the personal hearing. The purpose of issuance of a show cause notice is to enable the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued a Show Cause Notice dated 05.04.2023 calling upon the petitioner to show cause as to why his GST registration not be cancelled. It was alleged that the petitioner was found to be non-functioning / non-existing at the principal place of business. The petitioner had responded on 11.04.2023 to the said Show Cause Notice dated 05.04.2023 and had stated that his shop was closed for a week on account of certain events in his family. He also invited the concerned officer to conduct a fresh physical verification and revoke the order cancelling his GST registration. 5. It is stated that the concerned officer had visited the premises of the petitioner on 10.04.2023 and had uploaded the photographs on the GST portal. Based on the same, proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is obtained by means of fraud, wilful misstatement or suppression of facts. The impugned SCN does not mention either the particulars or the nature of the alleged fraud. It does not mention any statement which is alleged to be a wilful misstatement or the facts which were allegedly supressed by the petitioner. 10. It is also relevant to note that the impugned SCN does not propose the cancellation of the petitioner s GST registration with retrospective effect. 11. As noted above, the impugned SCN also did not mention the date and time fixed for the personal hearing. 12. It is clear that the impugned SCN fails to meet the standards required of a show cause notice. The purpose of issuance of a show cause notice is to enable the noticee to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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