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2023 (12) TMI 153 - DELHI HIGH COURTCancellation of petitioner’s GST registration - registration obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- It is apparent that the impugned order is void as it is not informed by reason. The impugned order does not either deal with the replies filed by the petitioner or set out any reason for cancelling the registration. It is also important to note that the petitioner’s GST registration was cancelled with retrospective effect from 14.10.2017. The impugned SCN is also clearly unsustainable. Although it alleges that the petitioner had obtained the registration by means of fraud, wilful misstatement, or suppression of facts, it is apparent that the said reason has been selected from the pre-determined set of allegations. The impugned SCN does not mention the fraud alleged to have been perpetrated by the petitioner; does not disclose the wilful misstatement allegedly made by the petitioner or the facts which were suppressed. Thus, in effect, the impugned SCN does not set out the purpose of the show cause notice to enable the noticee to respond to the allegations. The impugned SCN fails to satisfy the said standards - The respondents are directed to restore the petitioner’s GST registration forthwith. It is clarified that this order would not preclude the respondents from initiating any appropriate action, including for cancellation of the GST registration, in accordance with law. Petition allowed.
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