9911796707
TMI Blog2023 (10) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Through: Mr. Atul Tripathi & Mr. V. K. Attri, Advs. VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.12.2022 (hereafter 'the impugned order') passed by the respondent cancelling the petitioner's GST registration with retrospective effect from 12.12.2019 (the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration should not be cancelled. The reason proposing to cancel the petitioner's GST registration as set out in the Show Cause Notice notice reads as: "In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts." The petitioner was called upon to furnish a reply within a period of seven working days from the date of the Show Cause Notice and was dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by means of fraud, wilful misstatement and suppression of facts" and did not specify what was the alleged fraud committed by the petitioner; the misstatement allegedly made; or the facts allegedly suppressed. 9. The Show Cause Notice was incapable of eliciting any meaningful response and the petitioner had denied that it was involved in any fraud or made any misstatement and suppressed any facts. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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