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2023 (8) TMI 1122 - DELHI HIGH COURTCancellation of GST registration of petitioner - discontinuance of business operations - no specific ground in SCN for proposing the cancellation of the petitioner’s GST Registration - violation of principles of natural justice - HELD THAT:- It is settled law that a Show Cause Notice must specify the reasons for the proposed action so as to enable the noticee to respond to the same. In the present case, the impugned Show Cause Notice did not provide any clue as to which provisions of the GST Act or the GST Rules were allegedly violated by the petitioner. The impugned Show Cause Notice was incapable of eliciting any meaningful response. Plainly, the impugned order passed pursuant to the impugned Show Cause Notice cannot be sustained for the same reason - It is relevant to note that the only reason provided in the impugned order for cancelling the petitioner’s GST registration is that the petitioner had not submitted any response to the impugned Show Cause Notice and had not appeared for a personal hearing. The petitioner neither responded to the impugned Show Cause Notice nor appeared before the concerned Officer on 17.06.2022 for a personal hearing. Notwithstanding the same, for the reasons as aforesaid, neither the impugned Show Cause Notice nor the impugned order can be sustained. The same are, accordingly, set aside - reasons for rejecting the petitioner’s application for cancellation as reflected in the order dated 10.06.2022 is that the petitioner had not responded to the reply or appeared for the personal hearing. However, it is not disputed that no notice of personal hearing was communicated to the petitioner. It is considered apposite to set aside the order dated 10.06.2022 rejecting the petitioner’s application and remand the matter to the concerned officer to consider afresh - petition allowed by way of remand.
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