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2022 (4) TMI 1093 - HC - GSTCancellation of GST registration of petitioner - Validity of SCN - HELD THAT - The show cause notice is bereft on any material particulars or information. In the absence of any material particulars and the details it is difficult for any individual to respond to such a vague show cause notice. Probably what the Authority is trying to convey is that the registration had been merely on paper and no actual business activity is found on the place of business as the writ applicant a registered person was not found at the place of business of writ applicant. If such are the allegations it is expected of the Authority to furnish some details in this regard. The impugned show cause notice has to be quashed and set aside - Application allowed.
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