TMI Blog2024 (1) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... justice - HELD THAT:- Undisputedly, the impugned Show Cause Notice fails to meet the requisite standard for such notice - It is also material to note that although the impugned show cause notice required the petitioner to appear for personal hearing on the appointed date and time and also cautioned that if the petitioner failed to do so, the case would be decided ex parte, but the notice does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi 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 impugned order ), passed pursuant to the said show cause notice. 2. The petitioner was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. 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 out a tabular statement, which indicates that no amount of tax and cess, was ascerta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 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 also material to note that although the impugned show cause notice requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, 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 directed to be restored forthwith. 20. It is clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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