TMI Blog2023 (10) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement made by him; or the material facts allegedly suppressed by him. It is well-settled that a show-cause notice must clearly state the reasons for proposing any adverse action to enable the noticee to respond to the same. The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing cancellation of the petitioner s GST registration - the petitioner s GST registration was cancelled on account of a letter received from the Anti-Evasion Branch and for the reasons that No Objection Certificate had not been received from the said Branch. The order dated 15.11.2022 is thus void as having been passed in violation of the principles of natural justice - the SCN is also not sustainable for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the copy of the same on record. 5. Mr. Anurag Ojha now states that his statement, as recorded in the order dated 05.09.2023, is incorrect and that the petitioner s assertion that no order has been passed in his application seeking revocation of the order cancelling his GST registration, is correct. 6. The proper officer had issued the SCN proposing to cancel the petitioner s GST registration for the following reasons: In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts. 7. The petitioner was called upon to respond to the SCN within a period of seven working days and to appear before the proper officer on 25.04.2022. 8. The petitioner s GST registration was also suspended with effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was cancelled, with effect from 09.02.2022, by an order dated 15.11.2022, setting out the following reason for same: Non existent. Cancellation initiated in terms of Letter F.No. IV (Hqrs. Prev.) GST-N/12/2483/E-way22/2022 issued by Anti Evasion Branch. No Noc received from the Anti Evasion Branch 15. It is apparent from the above that the petitioner s GST registration was cancelled on account of a letter received from the Anti-Evasion Branch and for the reasons that No Objection Certificate had not been received from the said Branch. 16. There was no such allegation in the SCN to the aforesaid effect. Further, the letter of the Anti-Evasion Branch, which is mentioned as a reason for the cancellation of the petitioner s GST registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notice dated 16.12.2022 by a letter dated 22.12.2022, controverting the allegation and stating that he had joined investigations; the same were completed in May, 2022; and nothing adverse was found. 23. The proper officer has not passed any order in the petitioner s application as yet, although, almost more than ten months have lapsed since the petitioner had responded to the said Show-Cause Notice. 24. For the reasons stated above, the order cancelling the petitioner s GST registration cannot be sustained. The SCN as well as the order dated 15.11.2022 cancelling the petitioner s GST registration, are set aside. 25. The respondent is forthwith directed to restore the petitioner s GST registration. 26. However, it is clarified that this o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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