TMI Blog2023 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice - HELD THAT:- The SCN did not mention the quantum of wrongful availment of ITC or any refund claimed on the said account - It is also seen that the impugned order cancelling the petitioner s GST registration does not mention any reason for cancellation of GST registration, except that no reply to the SCN had been submitted. There is merit in the contention that the SCN is bereft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lbeit, in accordance with the law, the respondents would require to issue a proper SCN and take an appropriate decision after affording the petitioner a reasonable opportunity to be heard - Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Rakesh Kumar, Adv. For the Respondents Through: Mr. Rajeev Aggarwal, ASC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, no date or time was mentioned in the SCN. Additionally, the petitioner s GST registration was suspended from the same date; that is from 09.07.2021. 4. The petitioner claims that he had closed down the business and omitted filing any response to the said SCN. 5. The petitioner s GST registration was cancelled by the impugned order with retrospective effect from 01.07.2017. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limited extent that the cancellation is with retrospective effect. It is alleged in the SCN that the petitioner had issued invoices without supply of goods which had resulted in wrongful availment of Input Tax Credit (ITC) / refund of tax. However, no particulars as to the offending invoices were mentioned. The SCN also did not mention the quantum of wrongful availment of ITC or any refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner s GST registration would be cancelled with retrospective effect. Thus, the petitioner had no opportunity to object to the same. 12. Having stated the above, we clarify that in the event, the respondents propose to take any action for cancellation of petitioner s GST registration with retrospective effect, it would be open for the respondents to do so, albeit, in accordance with the law the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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