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2024 (2) TMI 64 - DELHI HIGH COURTCancellation of GST registration - registration obtained by means of fraud, willful misstatement or suppression of facts - SCN does not specify the cogent reason - violation of principles of natural justice - HELD THAT:- The show cause notice was issued to the petitioner on 18.01.2024. However, the notice does not specify any cogent reason. The show cause notice requires the petitioner to appear before the undersigned i.e. authority issuing the notice. Notice does not give the name of the officer or place or time where the petitioner has to appear - Further, it is noticed that the Show Cause Notice does not provide petitioner the complete information. In view of the peculiar facts and circumstances of the case, the petition is disposed of directing the respondents to provide, within one week, all the material to the petitioner in support of the Show Cause Notice. On the receipt of the said material, petitioner shall file a reply within one week thereof. Respondent thereafter shall adjudicate the Show Cause Notice within a maximum period of two weeks - Opportunity of personal hearing shall also be given to the petitioner. Petition disposed off.
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