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2024 (3) TMI 833 - DELHI HIGH COURTCancellation of CGST registration - defective Show Cause Notice - HELD THAT:- Learned counsel for the petitioner inter-alia submits that since there were no details of the alleged invoices or bills which were made without supply of goods or services provided the petitioner was precluded from filing a reply to the Show Cause Notice. Thus, order dated 23.12.2021 is set aside. Respondents are directed to furnish all material that they possess in support of the Show Cause Notice dated 05.11.2021 to the petitioner within one week. Petitioner shall file a reply within a period of seven working days thereof. Respondents shall thereafter adjudicate the Show Cause Notice in accordance with law within a maximum period of two weeks of filing of the reply. It is clarified that this Court has neither considered nor committed on the merits of contentions of either party. Proper Officer shall adjudicate the Show Cause Notice uninfluenced by anything stated in this order on merits. He shall pass a detailed speaking order after giving an opportunity of personal hearing to the petitioner. Petition is disposed of in the aforesaid terms
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