TMI Blog2023 (11) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Concededly, the SCN did not specifically stated the reason for proposing to cancel the petitioner s GST registration. Although it was alleged that the GST registration was obtained by means of fraud, wilful misstatement, or suppression of facts, but the SCN did not provide any clue as to the alleged fraud committed by the petitioner or the wilful misstatement made by it. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the same reason unless it is premised on the ground that had occurred after the petitioner s GST registration has been cancelled on 30.09.2021. The present petition is allowed and the impugned order is set aside and the petitioner s GST registration is directed to be restored forthwith. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts 5. The petitioner was directed to respond to the SCN within a period of seven working days from the said date and to appear before the concerned officer on 25.09.2023. The petitioner s GST registration was also suspended with effect from the date of the SCN; that is, from 18.09.2023. 6. Concededly, the SCN did not specifically stated the reason for proposing to cancel the petitioner s GST re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner also points out that the respondent, prior to the SCN, had issued a Show Cause Notice dated 20.09.2021 proposing to cancel the petitioner s GST registration for the same reason Registration has been obtained by means of fraud, wilful misstatement and suppression of facts. 9. The petitioner s GST registration was, thereafter, cancelled in terms of the order dated 30.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that had occurred after the petitioner s GST registration has been cancelled on 30.09.2021. 11. In view of the above, the present petition is allowed and the impugned order is set aside and the petitioner s GST registration is directed to be restored forthwith. All pending applications are also disposed of. 12. It is clarified that this would not preclude the respondent from taking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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