2023 (11) TMI 598

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..... . For the Respondents Through: Mr. Arnav Kumar, Mr. Aranya Sahay & Mr. Gurdas Khurana, Advs. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an order dated 23.05.2022 (hereafter 'the impugned order') cancelling the petitioner's GST registration with effect from 05.03.2018. The said order was passed pursuant to a Show Cause Notice dated 19.05.2022 (hereafter 'the S .....

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..... ioner. 5. Although, the petitioner was granted seven working days to respond to the SCN, the Proper Officer did not wait for the said period to expire and the impugned order cancelling the petitioner's GST registration was passed four days later. 6. The only reasons stated in the impugned order are that the petitioner's response to the query was not proper; no documentary evidence had been produ .....

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..... petitioner's GST registration: "Party was found existent but non-functioning. Buyer and suppliers found suspicious. Mobile phone number mentioned in registration was not responded by the taxpayer." 9. The aforesaid reason, which the respondents seek to rely on, is also cryptic. There is no explanation as to why the buyers and suppliers have been found to be suspicious. Merely because the peti .....

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