9911796707
TMI Blog2024 (9) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... s the statutory provision which enables the proper officer to cancel the taxpayer s registration, if it is obtained by means of fraud, wilful misstatement or suppression of facts. The impugned SCN does not set out any particulars as to the alleged fraud or statement which is alleged to be a wilful misstatement. It provides no clue as to facts allegedly suppressed by the petitioner. The purpose of issuance of a show cause notice is to enable a noticee to meaningfully respond to the same. In the present case, the impugned SCN does not set out any specific reason which was capable of eliciting a meaningful response. In absence of any particulars as to the alleged fraud, wilful misstatement, or facts allegedly supressed, the petitioner cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The petitioner was also called upon to appear before the concerned proper officer on 06.05.2024 at 12:35 PM. Additionally, the petitioner s GST registration was suspended from the date of the impugned SCN, that is, with effect from 29.04.2024. 4. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) and the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) and was assigned the Goods and Service Tax Identification No. (GSTIN):07AUPPK2390E121. The proper officer had issued the Show Cause Notice dated 05.09.2023 proposing to cancel the petitioner s GST registration. The reasons as set out in the Show Cause Notice dated 05.09.2023 were also identical to the reasons as set out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to facts allegedly suppressed by the petitioner. The purpose of issuance of a show cause notice is to enable a noticee to meaningfully respond to the same. 8. In the present case, the impugned SCN does not set out any specific reason which was capable of eliciting a meaningful response. In absence of any particulars as to the alleged fraud, wilful misstatement, or facts allegedly supressed, the petitioner cannot be expected to respond to the same. It is also not clear from the impugned SCN whether the allegation is one of obtaining registration by means of fraud or by wilful misstatement or by suppressing facts. It is also important to note that the impugned SCN did not propose any action for cancelling the petitioner s GST registration wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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