Home Case Index All Cases GST GST + HC GST - 2023 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 363 - DELHI HIGH COURTCancellation of petitioner’s GST registration - cancellation on the ground that the registration obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- The impugned SCN does not satisfy the rudimentary requirement of a show cause notice. In view of the above, the impugned order is void as having been passed in violation of the principles of natural justice. This is because the petitioner had no opportunity to respond to any allegation. The impugned order has been passed without affording the petitioner any opportunity to meet the allegations against it. The impugned order is also not informed by reason as it does not set out any ground for cancelling the petitioner’s GST registration, save and except mentioning that it is pursuant to the impugned SCN. It is noted that there is a space for filling up the reasons, however, that space has been left blank. The respondent is directed to forthwith restore the petitioner’s GST registration. It is clarified that this would not preclude the concerned authorities from initiating fresh proceedings albeit in accordance with the law - the impugned order as well as the impugned SCN are set aside - Petition disposed off.
|