TMI Blog2023 (9) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... and it did not provide any clue as to the facts which were allegedly suppressed - HELD THAT:- It is evident that the petitioner had no clue as to why its GST registration was sought to be cancelled. The petitioner s request for providing further specific grounds was not acceded to and no further information was provided to the petitioner. The impugned order does not mention any reason whatsoev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk Sharma, SSC for R2. Mr. Hemant Kumar Yadav, SPC for R1. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an order dated 29.05.2023 whereby, the petitioner s GST registration was cancelled pursuant to a show cause notice dated 16.05.2023. 2. The proper officer proposed to cancel the petitioner s GSTIN and issued the aforementioned show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the alleged fraud, wilful misstatement and it did not provide any clue as to the facts which were allegedly suppressed. 4. The petitioner responded to the said show cause notice dated 16.05.2023 denying that it had obtained the GST registration by fraud, wilful misstatement or suppression of facts. The petitioner also stated as under:- We understand the seriousness of the allegations made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he effective date of the cancellation of the GST registration is 04.05.2018. 7. This Court has, in a number of decisions, held that such show cause notices and orders which are not informed by any reasons cannot be sustained, however, tax payers continue to be vexed by such show cause notices and orders that provide no reason, whatsoever. 8. We, accordingly, consider it apposite to allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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