9911796707
TMI Blog2024 (3) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate. For the Respondents Through: Mr. Akshay Amritanshu and Mr. Samyak Jain, Advocates for R-2. Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate for R-3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for petitioner submits that the subject Show Cause Notice is defective for the reason it does not mention the name and designation of the concerned officer who has issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the array of parties. Accordingly, respondent No. 3 is deleted from the array of parties. Amended memo of parties be filed within two days. 5. Learned counsel for respondents submits that Form GST REG 31 dated 19.02.2024 was physically dispatched to the petitioner on 20.02.2024, calling upon the petitioner to submit a reply within 30 days on receipt of notice. A copy of the Form GST REG 31 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efer to supporting documents attached to have case specific details, however, admittedly, no such documents were attached with the notice. 9. The Form GST REG 31, relied upon by the respondents does not further their case for the reason that Form is not show cause notice for cancellation of registration. Cancellation of registration was proposed by the show cause notice dated 19.02.2024, which al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice dated 19.02.2024 as well as Form GST REG 31 also dated 19.02.2024 are set aside. It is, however, clarified that it would be open to the respondents to issue a proper show cause notice to the petitioner in accordance with law in case there is any infraction, and if issued, the same be disposed of in accordance with law after giving an opportunity of personal hearing to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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