TMI Blog2023 (7) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... tement or suppression of facts - HELD THAT:- It would not be appropriate to enter into the merits of the contentions raised by the Revenue regarding the stand of the petitioner at this stage. Suffice it to state that the order at Annexure-A dated 12.06.2023 is to be set aside on the ground that order is passed on grounds not made out in the show-cause notice at Annexure-D. However, the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 053474D dated 12.06.2023 at Annexure-A. 2. It is pointed out that the show-cause notice at Annexure-D mentions that the ground for cancellation would be under Section 29(2)(e) of the Karnataka Goods and Services Tax Act (for short 'the KGST Act') on the ground that registration was obtained by means of fraud, wilful misstatement or suppression of facts. It is pointed out however, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a meaningful reply. 5. Heard the learned counsel for the petitioner and the learned counsel for the respondent. 6. It would not be appropriate to enter into the merits of the contentions raised by the Revenue regarding the stand of the petitioner at this stage. Suffice it to state that the order at Annexure-A dated 12.06.2023 is to be set aside on the ground that order is passed on grounds n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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