TMI Blog2023 (9) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... . The purpose of the show cause notice is to enable the noticee to respond to the allegations. Since the said show cause notice is incapable of eliciting any meaningful response, it does not meet the standards required for a show cause notice. Any order passed pursuant to such a show cause notice would fall foul of the principles of natural justice. The reasons for proposing to reject the petitioner s application are vague and unintelligible. This Court is at loss to understand the reason for proposing to reject the petitioner s application as articulated by the Proper Officer. The impugned order dated 23.05.2023 is equally cryptic and vague. It is evident from the reasons for rejection of the petitioner s appeal as stated in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revocation of the cancellation of his GST registration, was rejected. 5. The petitioner was registered with the GST authorities on 05.02.2020 and allocated GSTIN/UNIQUE ID: 07AIOPU4857B1ZV. The petitioner claims that on 14.03.2020, the petitioner opened a bank account with AU Small Finance Bank Ltd. and uploaded the details of the same on the GST portal. 6. Thereafter on 05.12.2021, the Proper Officer issued a show cause notice proposing to cancel the petitioner s GST registration for the following reason: - 1. Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed. 6. The petitioner s GST registration was suspended and he was called upon to furnish a reply to the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loaded on the GST portal prior to issuance of the show cause notice dated 05.12.2021. 10. Pursuant to the said application for revocation of cancellation, the Proper Officer issued a show cause notice dated 28.02.2022 proposing to reject the petitioner s application for the following reason: - 1 Reason for revocation of cancellation - Reason for revocation of cancellation - The reason entered for revocation of cancellation is not appropriate. 11. As is apparent from the above, the reasons for proposing to reject the petitioner s application are vague and unintelligible. This Court is at loss to understand the reason for proposing to reject the petitioner s application as articulated by the Proper Officer. 12. To add insult t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal the appellant has not refuted the reason cited in their order of rejection of application for revocation of cancellation dated 10.03.2022 in their grounds of appeal; in-fact they also made no mention of this during the personal hearing; therefore I am not inclined to order revocation of cancellation of registration. 15. The grounds urged by the petitioner, clearly spell out his case that he had furnished the details of his bank accounts and uploaded the same on the GST portal. This is the petitioner s principal ground in the appeal; however, the impugned order dated 23.05.2023 proceeds on the basis that the appellant had not refuted the reason cited in the order rejecting his application for revocation of cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason for proposing cancellation of the petitioner s GST registration and therefore, the impugned order cancelling the petitioner s registration falls foul of the principles of natural justice. It is accordingly set aside. The show cause notice dated 28.02.2022 is also unsustainable as it is unintelligible. 18. For the reasons stated above, the impugned orders and the orders cancelling the petitioner s registration are set aside. We are unable to countenance the manner in which the appellant s contentions have been dealt with by the Proper Officer as well as the Appellate Authority. The petition is, accordingly, allowed with costs, quantified at Rs. 5,000/-. The cost shall be paid to the petitioner within a period of two week from toda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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