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TMI Blog2024 (10) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice - HELD THAT:- Neither the SCN nor the final order assign or record any reasons in support of the ultimate conclusion which has come to be drawn and recorded, namely, that the petitioner had violated the provisions of the Goods and Services Tax Act, 2017 or the Goods and Services Tax Rules, 2017 framed thereunder. The SCN is gloriously silent with respect to the provisions of the GST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of its registration in terms of the impugned order dated 04 July 2023. It becomes pertinent to note that the aforesaid order was preceded by what is termed to be a Show Cause Notice [ SCN ] dated 16 June 2023. The said SCN reads 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- Order for Cancellation of Registration This has reference to show cause notice issued dated 16/06/2023. The effective date of cancellation of your registration is 10/04/2021 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The SCN is gloriously silent with respect to the provisions of the GST Act which are alleged to have been violated or infringed. The aforesaid position remained unaltered in the final order which too fails to provide any clue with respect to the provision of the statute which may have been violated or infringed. In view of the above, we find ourselves unable to sustain the order impugned. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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