TMI Blog2023 (10) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... ed any facts - no opportunity to object to cancellation of his GST registration provided to petitioner - violation of principles of natural justice - HELD THAT:- The impugned order is also not informed by reason, it merely states that the reply submitted by the petitioner was unsatisfactory. Neither the Show Cause Notice nor the impugned order provides any clue as to why the petitioner s GST regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on which the registration was granted). 4. The petitioner had filed an application dated 01.08.2022 praying that the GST registration be cancelled with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 directed to appear before the concerned officer on 07.09.2022 at 03:15 PM. 6. The petitioner responded to the Show Cause Notice on 07.09.2022 denying the all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement 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. 10. The impugned order is also not informed by reason, it merely states that the reply submitted by the petitioner was unsatisfactory. Neither th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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