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2020 (6) TMI 575 - HC - GSTOutdoor catering services - cancellation of registration of petitioner - HELD THAT:- On juxtaposing of both the notices, show cause notice Ext.P2 is not in order. The reference of date, month, year and time is conspicuously wanting. In my view, the notice lacks the compliance of the principles of audi alteram partem. Accordingly, the notice and the order of cancellation Exts.P2 and P4 are hereby quashed. The matter is remitted to the 2nd respondent to comply with the observation derived from the Form GST REG-17. Petition allowed by way of remand.
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