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2023 (7) TMI 95 - DELHI HIGH COURTApplication for revocation of GST cancellation rejected - validity of SCN - HELD THAT:- Undeniably, the proceedings for cancellation of the petitioner’s GST and registration were commenced pursuant to a Show Cause Notice dated 22.08.2022, which was cryptic and did not provide the necessary particulars for proposing cancellation of the petitioner’s GST registration. It is trite law that a Show Cause Notice must set out the reasons for proposing an adverse action in order for the noticee to respond to the same. Undisputedly, in this case, the impugned Show Cause Notice did not satisfy the said standards. Thus, it would be apposite to restore the petitioner’s application for revocation of cancellation of its GST registration before the concerned officer for deciding afresh. The petitioner is granted further opportunity to respond to the Show Cause Notice dated 11.11.2022 and furnish the necessary documents in support of its claim within a period of two weeks from today - petition disposed off.
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