Home Case Index All Cases GST GST + HC GST - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 575 - TELANGANA HIGH COURTViolation of principles of natural justice - vague SCN - Cancellation of GST registration of petitioner - HELD THAT:- The order dated 01.07.2023 read with the show cause notice dated 26.06.2023 are ex facie illegal. When an authority fixes a date of hearing, it would not be just and proper to hear and decide the matter on a date prior to the date which is notified - That apart, even the show cause notice appears to be quite vague inasmuch as petitioner was asked to show cause as to why its GST registration should not be cancelled for wrongful availment of input tax credit (ITC). The show cause notice is silent as to the quantum of ITC allegedly availed of wrongfully by the petitioner and for which period. In the absence of such material particulars, the show cause notice would be incomplete. Such a proceeding would be in violation of the principles of natural justice; and then to prepone the hearing and cancel the registration is wholly unjust. The SCN as well as the impugned order of cancellation set aside - petition allowed.
|