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2023 (8) TMI 308 - HC - GSTValidity of SCN - proper reason for cancellation of GST registration not given - it was alleged, in one liner that Registration has been obtained by means of fraud, willful misstatement or suppression of facts - HELD THAT:- Such show cause notice is without any basis and there is no reason assigned in arriving at the conclusion for cancellation of Registration. It seems that before the order for cancellation of Registration, the respondent authority has not taken into consideration the reply dated 17.08.2022 given by the petitioner to the respondent authority. It transpires that on the same day i.e. on 17.08.2022, the order for cancellation of Registration came to be passed. The request for an opportunity of being heard in person was not accorded to the petitioner, though asked for. The issue involved in the present petition is no more res-integra in view of the the decision rendered by the Co-ordinate Bench of this Court in the case of OM TRADING VERSUS STATE OF GUJARAT [2023 (6) TMI 1054 - GUJARAT HIGH COURT] wherein the Co-ordinate Bench of this Court has quashed and set aside the impugned order. In the present case on hand, it is clear that while issuing show cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. It is also clear that while passing the impugned order for cancellation of Registration, the respondent authority has not assigned any reason and thus, the order passed by the respondent authority is not tenable at law. The show cause notice dated 04.08.2022 as well as the order dated 17.08.2022, are hereby quashed and set aside - petition allowed.
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