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2022 (3) TMI 443 - HC - GSTCancellation of registration of applicant - similar two SCN issued in past, were dropped - HELD THAT:- In the past, twice such show cause notices were issued and those were ordered to be dropped or to put in other words, such show cause notices were discharged. The show cause notice referred is as vague as anything. The order cancelling the registration is something beyond vagueness. It is very distressing to note that this is an everyday affair. Scores of petitions of the present type come up before us everyday because of such absurd and vague orders being passed by the officers of the GST Department. Once again, Mr. Sharma with all the embarrassment that is being caused to him everyday while defending such erring officers conceded that the order as vague as anything. We are not able to understand how the Department is functioning, why the Department is acting in such a high handed manner. Over a period of time, this High Court must have passed not less than hundred orders criticising such vague show cause notices and vague final orders cancelling the registration. Why the officers are not ready to understand and improve themselves. The impugned order passed by the Assistant Commissioner, respondent No.2 herein, cancelling the registration, Annexure A to this writ application is hereby quashed and set aside. Application disposed off.
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