Register to get Live Demo
2023 (9) TMI 397 - DELHI HIGH COURT
Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- It is apparent from the impugned SCN that apart from alleging that the registration was obtain by fraud, wilful misstatement or suppression of facts – which was also the ground on which the petitioners’ GST registration was cancelled in the earlier round – it does not indicate any specific reason(s) for proposing cancellation of the petitioner’s GST registration. The impugned SCN is incapable of eliciting any meaningful response as it does not indicate as to what is the fraud allegedly perpetuated by the petitioner or the wilful misstatement allegedly made by the petitioner.
The impugned order is set aside as it is not informed by reason. The impugned SCN is also set aside - Petition allowed.