TMI Blog2023 (9) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... he Show Cause Notice - HELD THAT:- Undisputedly, the said Show Cause Notice is vague and does not clearly set out the reasons for proposing to cancel the petitioner s GST registration. The said Show Cause Notice was incapable of eliciting any meaningful response as it does not provide any clue to the petitioner as to why the GST registration was proposed to be cancelled - It is apparent that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - respondents are directed to restore the petitioner s GST registration forthwith - petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU And HON'BLE MR. JUSTICE TUSHAR RAO GEDELA For the Petitioner : Mr Pulkit Verma and Mr Peyush Pruthi, Advocates For the Respondents : Ms Anushree Narain, Standing Counsel with Ms Nishtha Mittal, Advocate ORDER 1. Issue notice. 2. The learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the DHC Server on 26/09/2023 at 12:14:58 5. The petitioner was called upon to respond to the Show Cause Notice within a period of seven working days and also appear before the proper officer on 09.09.2022. Additionally, the Show Cause Notice indicated that the petitioner s GST registration was also suspended with effect from the date of the Show Cause Notice 02.09.2022. 6. The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not indicate the reasons for cancellation of the petitioner s GST Registration. 9. It is relevant to note that the Show Cause Notice also did not indicate that the petitioner s registration was proposed to be cancelled with retrospective effect from the date it was granted. However, the impugned order has cancelled the petitioner s registration ab-initio. The impugned order is also silent as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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