9911796707
TMI Blog2024 (9) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice. The only reason stated in the impugned order for cancelling the petitioner s GST registration is that it appeared that the petitioner obtained the registration by fake documents a reason which did not find any mention in the impugned SCN. The impugned SCN and the impugned order are set aside. The petitioner s GST registration is directed to be restored forthwith. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Anshuj Dhingra, Ms. Shubhangda Singh and Ms. Muskan Banga, Advs. For the Respondent Through: Mr. Gibran Naushad, Sr. SC VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 02.09.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023. The petitioner states that the said appeal is pending and no order has been passed as yet. 6. It is apparent from the above that the impugned order is not sustainable. 7. The impugned SCN is not intelligible as it does not specify the reason for cancelling the petitioner s GST registration. It only mentions others which presumably, has been selected by the proper officer from a drop down menu. 8. The purpose of issuing a show cause notice is to enable a noticee to respond to the allegations on the basis of which an adverse order is proposed. In the present case, the impugned SCN fails to meet the requisite standards of a show cause notice as it does not provide any clue as to why the petitioner s GST registration was proposed to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versy in any further detail since it is admitted that the impugned SCN which was issued for the purpose of enabling the petitioner to respond to the allegations set out therein does not state any allegations regarding the petitioner not being found at the given premises. The impugned order also does not mention that any physical verification of the petitioner s premises was undertaken and was found to be non-existent. 15. The only reason stated in the impugned order for cancelling the petitioner s GST registration is that it appeared that the petitioner obtained the registration by fake documents a reason which did not find any mention in the impugned SCN. 16. In view of the above, the impugned SCN and the impugned order are set aside. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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