Home Case Index All Cases GST GST + HC GST - 2023 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 983 - DELHI HIGH COURTCancellation of registration of petitioner - non-providing of sufficient opportunity to meet the allegations - show cause notice neither disclosed any reason, nor does it enclosed any material which would indicate the reasons for the proposed action - violation of principles of natural justice. HELD THAT:- It is trite law that the show cause notice must indicate the reasons for an adverse order or action proposed to be taken. The object of the show cause notice is to enable the noticee to effectively respond to the allegations / reasons for which such adverse order / action is proposed. The show cause notice dated 25.04.2022 is vague and does not fulfil the fundamental requisites of a show cause notice. It is not considered apposite to examine whether the petitioner’s GSTN registration could be cancelled for the reason stated in the communication dated 29.03.2022 and for that matter, whether the petitioner’s claim for refund could be suspended solely on the basis of the said communication. Suffice it to note, that the petitioner was not provided a sufficient opportunity to counter the aforesaid reasons and present its case before the concerned officer. The matter is remanded back to the Adjudicating Authority to consider afresh.
|