Home Case Index All Cases GST GST + HC GST - 2022 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 901 - HC - GSTCancellation of the registration of the petitioner - principles of natural justice followed or not - HELD THAT:- On going through the impugned show cause notice and order for cancellation of registration and found force in the submission of learned counsel for the petitioner, for, both show cause notice as well as the order of cancellation of registration are dubious enough and failing to divulge the misdeed or fraud allegedly committed by the petitioner. While the show cause notice says that “in case” the petitioner has committed any fraud, wilful misstatement or suppression of facts, the order of cancellation of registration says that he has not submitted “clear records.” Both of them are not clear enough to understand the mind of the issuing authority. Both impugned show cause notice as well as the order for cancellation of registration are not sustainable in the eye of law - the impugned order for cancellation of registration dated 20.10.2022 and show cause notice dated 01.10.2022 are hereby set aside giving liberty to the 1st respondent to issue fresh show cause notice in accordance with the governing law - Petition allowed.
|