TMI Blog2023 (12) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... tration except mentioning that no reply to the aforementioned show-cause notice was received - It is important to note that the tabular statement set out in the said order indicated that no Central tax/ State tax/ UT tax/ Integrated tax or cess was ascertained as due and payable by the petitioner. The said show-cause notice is bereft of the necessary particulars so as to enable the petitioner to respond to the same with any clarity. Further, the petitioner was not afforded any opportunity of being heard. This is because, even though the show-cause notice called upon the petitioner to appear for a personal hearing, it did not specify the date, time or the venue of such hearing - The impugned order is also bereft of any reasons. It also does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same. 6. The petitioner was registered with the GST authorities on 01.09.2018 and was assigned Goods and Service Tax Identification Number ( GSTIN ), 07CKZPA5219E1Z2. 7. On 25.08.2021, the respondent issued a Show Cause Notice, proposing to cancel the petitioner s registration for the following reasons: 1 Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax. 8. The petitioner was also called upon to furnish a reply to the aforesaid notice, within a period of seven working days and to appear before the concerned Officer. Additionally, the petitioner s registration was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te tax/ UT tax/ Integrated tax or cess was ascertained as due and payable by the petitioner. 14. We are of the view that the said show-cause notice is bereft of the necessary particulars so as to enable the petitioner to respond to the same with any clarity. Further, the petitioner was not afforded any opportunity of being heard. This is because, even though the show-cause notice called upon the petitioner to appear for a personal hearing, it did not specify the date, time or the venue of such hearing. 15. The impugned order is also bereft of any reasons. It also does not mention particulars of the invoice or transactions which, according to the concerned authority, are contrary to or in violation of the provisions of the Act. 16. Mr. Rajee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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