Home Case Index All Cases GST GST + HC GST - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 248 - DELHI HIGH COURTCancellation of GST registration of petitioner - Registration has been obtained by means of fraud, wilful misstatement or suppression of facts - no reasons mentioned in impugned order for such cancellation - HELD THAT:- The impugned order does not provide any reason as to why the petitioner’s registration was cancelled except to state that the tax payer has not given any response. The impugned SCN did not contain any specific details as to the alleged fraud, wilful misstatement or the facts purported to have been suppressed by the petitioner. Clearly, the said SCN is vague and was incapable of eliciting any meaningful response. It is settled law that a show cause notice must state the reason to enable the noticee to respond to the allegation on the basis of which the adverse action is proposed. The impugned SCN has failed to satisfy the said standard and therefore, is liable to be set aside. As stated above, the impugned order does not reflect any reason for cancelling the petitioner’s GST registration. The impugned SCN and the impugned order cancelling the petitioner’s GST registration are set aside - the petitioner’s GST registration shall be restored forthwith - petition disposed off.
|