TMI Blog2023 (12) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... or suppression of facts - HELD THAT:- The impugned SCN does not satisfy the rudimentary requirement of a show cause notice. In view of the above, the impugned order is void as having been passed in violation of the principles of natural justice. This is because the petitioner had no opportunity to respond to any allegation. The impugned order has been passed without affording the petitioner any op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC. VIBHU BAKHRU, J. 1. Issue notice. 2. Mr. Aggarwal, learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 22.11.2023 (hereafter the impugned order ) whereby the petitioner s GST registration was cancelled. The impugned order was passed pursuant to a show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her stated that it was ready to upload all the documents once again, if required and requested the concerned officer to restore its GST registration, which was suspended. 6. It is apparent from the above that the impugned SCN was bereft of any particulars. It did not clearly set out any specific reason for proposing to cancel the petitioner s GST registration. It did not set out any particular all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s because the petitioner had no opportunity to respond to any allegation. The impugned order has been passed without affording the petitioner any opportunity to meet the allegations against it. 9. The impugned order is also not informed by reason as it does not set out any ground for cancelling the petitioner s GST registration, save and except mentioning that it is pursuant to the impugned SCN. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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