TMI Blog2022 (10) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of principles of natural justice - HELD THAT:- The show cause notice suspending the GST registration of the petitioner w.e.f. 18.08.2022 is due to the proceedings initiated against the petitioner under the GST Act for violation of the provisions in issuing invoice or bill without supply of goods wrongful availment of the benefits under the Act. The petitioner should furnish a proper reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon to explain as to why proceeding for cancellation of registration be not initiated against him. The show cause notice also records that the registration of the petitioner has been suspended w.e.f.18.08.2022. It is sought to be submitted by learned counsel for the petitioner that no reason has been provided in the show cause notice as to why the proceeding for cancellation of registration u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foundational facts and (iv) showing cause against such allegation and the consequence thereof. In absence of disclosure of allegations in the notice, it becomes a mere formality and the petitioner cannot furnish any reply. Sri Krishna, Agarwal, learned Advocate appearing on behalf of respondent invited our attention at page no. '20' of the paper book, which is the order of initiation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 107 of the CGST/UPGST Act against the demand and is contesting the penalty order before the First Appellate Authority. Taking note of the above facts, we find that the show cause notice suspending the GST registration of the petitioner w.e.f. 18.08.2022 is due to the proceedings initiated against the petitioner under the GST Act for violation of the provisions in issuing invoice or bill wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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