TMI Blog2023 (8) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act or the GST Rules were allegedly violated by the petitioner. The impugned Show Cause Notice was incapable of eliciting any meaningful response. Plainly, the impugned order passed pursuant to the impugned Show Cause Notice cannot be sustained for the same reason - It is relevant to note that the only reason provided in the impugned order for cancelling the petitioner s GST registration is that the petitioner had not submitted any response to the impugned Show Cause Notice and had not appeared for a personal hearing. The petitioner neither responded to the impugned Show Cause Notice nor appeared before the concerned Officer on 17.06.2022 for a personal hearing. Notwithstanding the same, for the reasons as aforesaid, neither the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its GST Registration with effect from 30.04.2022 on the ground that it had discontinued its business operations. However, the said application was not processed on the ground that the petitioner had failed to respond to the said impugned Show Cause Notice seeking further documents and details. 3. The impugned order was issued pursuant to the impugned Show Cause Notice, whereby the Adjudicating Officer had proposed to cancel the petitioner s GST Registration for the following reasons: 1 Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed. 4. As is apparent from the above, there is merit in the contention that the impugned Show Cause Notice did not contain any specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application was rejected by an order dated 10.06.2022 on the ground that the petitioner had not responded to the notice dated 17.05.2022 calling upon the petitioner to submit certain documents including the bank statements, sale and purchase ledger etc. The reasons for rejecting the petitioner s application for cancellation as reflected in the order dated 10.06.2022 is that the petitioner had not responded to the reply or appeared for the personal hearing. However, it is not disputed that no notice of personal hearing was communicated to the petitioner. 9. Curiously, the order dated 10.06.2022 while rejecting the petitioner s application on the ground that no reply had been received, also stated that the petitioner s reply was examined. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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