TMI Blog2023 (9) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... tration has been obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- The petitioner filed an appeal against the impugned order before the Appellate Authority. However, the appeal was rejected by an Order-in-Appeal dated 09.06.2023, on the ground of delay. It is submitted that the petitioner s GST registration was cancelled as it was not found to be existing at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agrawal, Advocates. For the Respondents Through: Mr R. Ramachandran, Senior Standing Counsel. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 08.06.2022 (hereafter the impugned order ), whereby the petitioner s GST registration was cancelled. 2. The impugned order was passed pursuant to a Show Cause Notice dated 20.05.2022 (herea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed to be cancelled. Although, it is alleged that the registration had been obtained by fraud, wilful misstatement or suppression of facts, there was no material to indicate as to what fraud is alleged to have been committed; which statement made by the petitioner is alleged to be a misstatement; and which fact was suppressed by the petitioner. 5. It is also not clear whether the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner s GST Registration was proposed to be cancelled with retrospective effect. The impugned order for the cancellation of the GST registration also does not reflect any ground to support the decision to cancel the GST registration with retrospective effect. 8. The petitioner filed an appeal against the impugned order before the Appellate Authority. However, the appeal was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner s registration is also set aside. 11. It is clarified that the concerned officers are not precluded from taking such steps which they consider necessary albeit, in accordance with law. 12. The present petition is allowed solely on the ground that the Show Cause Notice falls short on the standards required of a Show Cause Notice. At the least, the Show Cause Notice must clearly indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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