TMI Blog2023 (4) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... it did not disclose any intelligible reason for proposing cancellation of the petitioner s registration. The impugned show cause notice is set aside. The petitioner s GST Registration is restored - Petition allowed. - W.P.(C) 4125/2023 - - - Dated:- 17-4-2023 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE TUSHAR RAO GADELA For the Petitioner Through: Counsel (appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r proposing cancellation of the petitioner s GST Registration reads as: Ceased to be liable to pay tax . 3. The petitioner states that it has been filing its tax returns regularly and also paying the taxes as due. However, the petitioner s GST Registration has been suspended, in terms of the impugned show cause notice, on account of the cryptic reason, as set out above. 4. Prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nments would be granted. 3. Mr Anuj Aggarwal, the learned counsel appearing for the respondent, has been unable to defend the impugned show cause notice. Clearly, the show cause notice is deficient. It does not sufficiently disclose the reasons why the petitioner s GST Registration was suspended or was proposed to be cancelled. It is well settled that a show cause notice must clearly set out ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
