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2023 (8) TMI 735 - DELHI HIGH COURTCancellation of GST registration of petitioner - impugned show-cause notice did not disclose any other reason or particulars for proposing the adverse action against the petitioner - suppression of facts or not - violation of principles of natural justice - HELD THAT:- The impugned show-cause notice was bereft of any particulars and it is difficult to accept that the said show-cause notice could elicit any meaningful response. It is trite law that a show-cause notice must set out the allegation in order to enable the noticee to respond to the same. Merely making the bald statement that the registration was obtained by fraud, willful misstatement or suppression of facts without alluding to any such misstatement or the allegedly suppressed facts, provides no clue to the noticee as to the allegation against him. Although the impugned order is an appealable order, but considering that this is a clear case of violation of the principles of natural justice, it is considered apposite to entertain the present petition - petition allowed.
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