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2024 (4) TMI 945 - DELHI HIGH COURTValidity Of Show Cause Notice issued defective - cancellation GST registration - HELD THAT:- This Court does not interdict a Show Cause Notice and delegates the authorities to adjudicate the Show Cause Notice, however, we note that the subject Show Cause Notice itself is defective and does not give any details or particulars. The Show Cause Notice in the reasons column has merely extracted the provisions of law. It states that the petitioner has issued invoices or bills without supply of goods or services, however, no details of invoices, bills or non-supply of goods or services has been mentioned in the Show Cause Notice. In view of the fact that the Show Cause Notice is bereft of any details and suffers from infirmities that go to the root of the cause, we are not exercising the power of remit and directing the proper officer to re-adjudicate the Show Cause Notice. Thus, we quash the same. The impugned Show Cause Notice dated 12.10.2022 is accordingly set aside. Petition is disposed of in the above terms.
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