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TMI Blog2023 (8) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... pta, Ms Mansi Khurana and Mr Chetan Kumar Shukla, Advocates. For the Respondents Through: Ms Anushree Narain, Standing Counsel. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning an order dated 22.06.2022 (hereafter 'the impugned order'), whereby the petitioner's GST Registration was cancelled with retrospective effect from 02.07.2017. 2. It is contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 ground for proposing the cancellation of the petitioner's GST Registration. 5. It is settled law that a Show Cause Notice must specify th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed statutory violations on account of which the petitioner's GST registration was cancelled. 7. 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 impugned Show Cause Notice nor the impugned order can be sustained. The same are, accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that no reply had been received, also stated that the petitioner's reply was examined. It appears that the order is auto-generated. It is also noticed that the order dated 10.06.2022 rejecting the petitioner's application is not signed by the concerned person. 10. In view of the above, we consider it apposite to set aside the order dated 10.06.2022 rejecting the petitioner's applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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