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2023 (6) TMI 747 - DELHI HIGH COURTCancellation of GST registration of petitioner - it is alleged that registration obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- The Show Cause Notice is bereft of any specific reasons that could be addressed by the petitioner - It is well-settled that the Show Cause Notice is required to set out the relevant material in order to enable the noticee to meaningfully respond to the same. In the present case, the Show Cause Notice was short of necessary requirements of the Show Cause Notice as it did not contain any specific allegation that could be addressed with a meaningful response from the petitioner - the impugned Show Cause Notice is set aside. The order suspending the petitioner’s GST registration also stands quashed - Application disposed off.
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