9911796707
TMI Blog2024 (9) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... enables the proper officer to cancel the taxpayer s GST registration if it is obtained by means of fraud, wilful misstatement or suppression of facts. The impugned SCN did not indicate any alleged fraud or mention any statement, which is alleged to be a wilful misstatement. It also did not set out any facts, which are alleged to have been suppressed by the petitioner. There are merit in the petitioner s contention that the impugned cancellation order was passed in violation of the principles of natural justice. The learned counsel for the petitioner has confined the present petition to seeking an opportunity to respond to the said allegations. Thus, notwithstanding that the impugned cancellation order is liable to be set aside on falling fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y) i. Your address of Principal Place of business (PPoB) is vague/ incomplete and could not be located. Please submit documentary evidence to prove your existence at PPoB. ii. You have shown huge turnover of Rs. 24.19 Cr in just two months of your registration with 100% GST payment from ITC amounting to Rs. 4.29 Cr. Please submit documentary evidence substantiating genuineness of transactions, and compliance with Rule 86B of the CGST Rules, 2017. 6. The petitioner was called upon to respond to the SCN dated 19.04.2024 within a period of seven working days from the date of the SCN, that is, 19.04.2024. The petitioner was also directed to appear before the concerned proper officer on 26.04.2024 at 15:00. 7. The petitioner neither responded to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 19.04.2024, which was passed pursuant to the petitioner s application for revocation of the impugned cancellation order, clearly sets out two reasons for rejecting the said application and for sustaining the impugned cancellation order. The first being that, the petitioner s address of its principal place of business was vague/incomplete and could not be located. And the second was that, the petitioner had shown huge turnover within a period of two months and the entire GST was paid by availing input tax credit (hereafter ITC). The proper officer questioned the genuineness of the said transaction and called upon the petitioner to furnish the details of the same. 13. As noted above, the learned counsel for the petitioner has confined th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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