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2023 (10) TMI 713 - RAJASTHAN HIGH COURTViolation of principles of natural justice - incomplete SCN - Availment of input tax credit - obtaining registration by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- The notice while making allegation of having obtained registration by means of fraud, willful misstatement or suppression of facts clearly states that the petitioner does not conduct any business from declared place of business and has availed Input Tax Credit (ITC) in violation of the provisions of Section 16 of the Central Goods and Services Tax Act, 2017 or the rules made thereunder. The show cause notice need not be interfered as the petitioner has right to reply to the show cause notice. In case, the petitioner seeks any document, it will be open for him to move an application before the concerned authority. Petition dismissed.
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