TMI Blog2023 (10) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the show cause notice dated 26.06.2023 are ex facie illegal. When an authority fixes a date of hearing, it would not be just and proper to hear and decide the matter on a date prior to the date which is notified - That apart, even the show cause notice appears to be quite vague inasmuch as petitioner was asked to show cause as to why its GST registration should not be cancelled for wrongful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and Mr. L.Venkateswar Rao, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of the order dated 01.07.2023 passed by respondent No.1 cancelling the goods and services tax (GST) registration of the petitioner. 3. Learned counsel for the petitioner has drawn our attention to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is notified. That apart, even the show cause notice appears to be quite vague inasmuch as petitioner was asked to show cause as to why its GST registration should not be cancelled for wrongful availment of input tax credit (ITC). The show cause notice is silent as to the quantum of ITC allegedly availed of wrongfully by the petitioner and for which period. A show cause notice must contain th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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