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2023 (12) TMI 996 - DELHI HIGH COURTCancellation of GST registration of petitioner - SCN do not specify the alleged fraud or the misstatement alleged to have been made by the petitioner - HELD THAT:- It is trite that a show cause notice must clearly set out the allegations on the basis of which an adverse action is proposed, to enable the noticee to meaningfully respond to the same. Clearly, the SCN in the present case fails to satisfy the said standard - The impugned order is also not informed any reason and it merely mentions that the same has been issued in reference to the SCN. It is noticed that the petitioner’s registration has been cancelled with retrospective effect from 23.05.2023. Neither the SCN nor the impugned order provides any reasons for doing so. The respondent is directed to forthwith restore the petitioner’s GST registration - The SCN as well as the impugned order are set aside - Petition allowed.
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