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2024 (5) TMI 239 - TELANGANA HIGH COURTCancellation of GST registration of the petitioner - petitioner has not been issued with any SCN - Violation of principles of natural justice - Predetermined action - HELD THAT:- A bare perusal of the aforesaid contents of the impugned order would clearly reflect that the reasons assigned for cancellation of registration is invoking clause No.29(2)(E) whereby it alleged that the registration has been obtained by means of fraud, willful misstatement or suppression of facts. It also reveals that the cancellation was based preliminarily on e-mail received on 28.06.2023 from the office of the Director General of Goods and Service Tax (Intelligence), Hyderabad Zonal Unit. However, the contents of the e-mail dated 28.06.2023 from the Director General were never made available to the petitioner. The petitioner is not aware of the contents of the said e-mail. It is apparently clear that for the reasons for which the registration stands cancelled by the impugned order dated 04.07.2023, the petitioner has not been put to notice or has been granted an opportunity to give an explanation to the same. For this reason alone, the impugned order is liable to be interdicted. The impugned order is not sustainable and the same deserves to be and is accordingly set aside/quashed - Petition allowed.
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