2024 (9) TMI 1640

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..... rinciples of natural justice - HELD THAT:- The copy of the reply filed by the petitioner is annexed to the present petition. It indicates that no supporting documents have been furnished by the petitioner. It is considered apposite to permit the petitioner to furnish all such documents as are considered relevant to establish that he was functioning at his principal place of business, within the pe .....

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..... to why the petitioner s GST registration not be cancelled. The impugned SCN, is reproduced as under:- Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression .....

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..... ns set out in the impugned SCN are not intelligible, however, the remarks indicate that during the physical verification, the petitioner was found to be non-existent at his declared principal place of business. The learned counsel for the respondent submits that this is the principal reason for proposing to cancel the petitioner s GST registration. 3. The petitioner responded to the impugned SCN o .....

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