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2024 (1) TMI 239 - DELHI HIGH COURTValidity of SCN and summons issued - Cancellation of GST registration - HELD THAT:- Insofar as the summons are concerned, the petitioner has not responded to the same and this Court finds no ground to interfere with the summons. Insofar as the show cause notice is concerned, prima facie, the same is unsustainable as it does not set out any specific reasons for proposing to cancel the petitioner’s GST registration. This Court has in a number of decisions set aside similar show cause notices which are bereft of any particulars. At the request of the learned counsel for the respondents, list on 19.12.2023. Counter affidavit, if any, be filed before the next date of hearing.
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