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2024 (1) TMI 1202 - DELHI HIGH COURTCancellation of petitioner’s GST registration - fraudulent purchase - impugned order does not disclose any reason for cancelling the petitioner’s GST registration - violation of principles of natural justice - HELD THAT:- Undisputedly, the impugned Show Cause Notice fails to meet the requisite standard for such notice - It is also material to note that although the impugned show cause notice required the petitioner to appear for personal hearing on the appointed date and time and also cautioned that if the petitioner failed to do so, the case would be decided ex parte, but the notice does not specify any date or time at which the such personal hearing was scheduled - the petitioner had no opportunity to be heard. The impugned order passed pursuant to the impugned show cause notice, is also liable to be set aside on the ground that it had been passed in violation of principles of natural justice - the impugned show cause notice dated 29.10.2021 and the impugned order dated 16.12.2021 are set aside. The petitioner’s GST registration is directed to be restored forthwith - Petition disposed off.
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