9911796707
TMI Blog2024 (1) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... v Garg and Mr. Bipin Punia, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Adv. ORDER 1. The petitioner has filed the present petition, inter alia, impugning the Show Cause Notice dated 29.10.2021 (hereafter 'impugned show cause notice'), proposing to cancel the petitioner's GST registration as well as the cancellation order dated 16.12.2021 (hereafter 'i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as cancelled by impugned order dated 16.12.2021 with retrospective effect from 01.07.2017. 5. The impugned order does not disclose any reason for cancelling the petitioner's GST registration. The space available for filling in the said reasons, has been left blank. 6. However, the impugned order mentions that no reply was received to the impugned show cause notice. The impugned order also sets o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegations required to be met by the petitioner. 11. More importantly, it appears that the registration was sought to be cancelled on the basis of a letter received from another authority. The Show Cause Notice does not indicate any details of the alleged fraudulent purchase. 12. Undisputedly, the impugned Show Cause Notice fails to meet the requisite standard for such notice. 13. It is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST registration was cancelled with retrospective effect. However, neither the impugned show cause notice nor the impugned order provides any clue as to why petitioner's GST registration was cancelled with retrospective effect. 18. In view of the above, the impugned show cause notice dated 29.10.2021 and the impugned order dated 16.12.2021 are set aside. 19. The petitioner's GST registration is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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