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2023 (9) TMI 1184 - DELHI HIGH COURTPetitioner’s application for revocation of the cancellation of his GST registration, was rejected - SCN did not provide any clue as to the reason for proposing cancellation of the petitioner’s GST registration - violation of principles of natural justice - HELD THAT:- This Court has in a number of decisions, held that such show cause notices, which do not specifically state the reason for proposing adverse actions cannot be sustained. The purpose of the show cause notice is to enable the noticee to respond to the allegations. Since the said show cause notice is incapable of eliciting any meaningful response, it does not meet the standards required for a show cause notice. Any order passed pursuant to such a show cause notice would fall foul of the principles of natural justice. The reasons for proposing to reject the petitioner’s application are vague and unintelligible. This Court is at loss to understand the reason for proposing to reject the petitioner’s application as articulated by the Proper Officer. The impugned order dated 23.05.2023 is equally cryptic and vague. It is evident from the reasons for rejection of the petitioner’s appeal as stated in the impugned order dated 23.05.2023, that the said order has been passed without application of mind. The impugned show notice dated 5.12.2021 fails to disclose the reason for proposing cancellation of the petitioner’s GST registration and therefore, the impugned order cancelling the petitioner’s registration falls foul of the principles of natural justice. It is accordingly set aside - Petition allowed.
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