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2023 (10) TMI 415 - DELHI HIGH COURTCancellation of GST registration of petitioner - specific reason for cancellation not provided in the SCN - HELD THAT:- As is apparent, the SCN did not set out any specific reason or allegation on the basis of which the proper officer proposed to cancel the petitioner’s registration. Although, it is alleged in the SCN that the registration has been obtained by means of fraud, wilful misstatement or suppression of facts, it does not provide any clue as to the alleged fraud committed by the petitioner; the alleged wilful misstatement made by him; or the material facts allegedly suppressed by him. It is well-settled that a show-cause notice must clearly state the reasons for proposing any adverse action to enable the noticee to respond to the same. The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing cancellation of the petitioner’s GST registration - the petitioner’s GST registration was cancelled on account of a letter received from the Anti-Evasion Branch and for the reasons that No Objection Certificate had not been received from the said Branch. The order dated 15.11.2022 is thus void as having been passed in violation of the principles of natural justice - the SCN is also not sustainable for the reason that it fails to meet the necessary standards required of a show-cause notice. The order cancelling the petitioner’s GST registration cannot be sustained. The SCN as well as the order dated 15.11.2022 cancelling the petitioner’s GST registration, are set aside - respondent is forthwith directed to restore the petitioner’s GST registration - Petition allowed.
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