TMI Blog2023 (2) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... er had neither appeared for a personal hearing nor submitted any reply - HELD THAT:- There is no statutory provision that requires a taxpayer to seek an NOC from any authority for moving an application for revocation of cancellation of its registration. It is found that the procedure adopted by the respondents for cancellation of the registration is flawed. As noted above, the impugned show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application stands disposed of. W.P.(C) 1989/2023 3. Issue notice. 4. Mr. Aditya Singla, learned counsel appearing for the respondents, accepts notice. 5. The petitioner has filed the present petition, inter alia, praying that appropriate directions be issued to the respondents to reinstate the GST registration of the petitioner. 6. The petitioner also impugns the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act or the Rules made thereunder as may be prescribed . 9. We are at a loss to understand as to how any person could respond to the said allegation. Clearly, the show cause notice does not specify any allegation, which is capable of being responded to. It is settled law that the purpose of the show cause notice is to enable the noticee to meet the allegations on the basis of which an advers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuing the concerned authority for disposal of its application for revocation of the cancellation order dated 11.10.2022, but in vain. 13. The learned counsel for the petitioner has handed over a copy of the message purportedly received from the officers of the Rohini Division, which reads as under: M/s Sangeeta Singh GSTIN: 07BFCPS7397E3ZY Please refer to your Letter dated 20.01.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. As noted above, the impugned show cause notice cannot be considered as a show cause notice at all and therefore, the impugned order dated 11.10.2022, cancelling the petitioner s registration, has been passed in violation of principles of natural justice and is liable to be set aside. 16. In view of the above, the petition is allowed. 17. The impugned show cause notice dated 22.09.2022 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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