9911796707
TMI Blog2024 (5) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... hra & Mr. Bipin Punia, Advocates For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathua, Mr. Jatin Kumar Gaur & Ms. Pritika Nagpal, Advocates Mr. Rajat Kumar Kanaujiya, Superintendent Mr. Rakesh Garga, Assistant Commissioner Mr. Shubham Tyagi, SSC, CBIC. ORDER PER 1. Petitioner impugns Show Cause Notice dated 22.04.2024, whereby, the GST Registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imes is not reflected on account of a technical glitch in the system. 3. We notice that the Show Cause Notice dated 22.04.2024 does not contain any reasons or details in respect of the ground on which cancellation of GST registration is sought to be done. The Show Cause Notice requires the petitioner to appear before the undersigned of the Show Cause Notice on 29.04.2024 at 3:15 PM. However, neit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy of the proceedings relating to cancellation of registration, the Proper Officer may suspend the registration for such period and such manner as may be prescribed. 6. Reference may also be had to Rule 21-A (2) of the Central Goods & Service Tax Rules, 2017, which interalia stipulates that where a Proper Officer has reason to believe that the registration of a person is liable to be cancelled un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal functions particularly in respect of the following:- i) the reasons that are reflected in the Show Cause Notice; ii) the options available to the Proper Officer to incorporate additional reasons or grounds in support of the reasons; iii) the name, designation and personal individual personal signature of the Proper Officer being affixed on the Show Cause Notice as also reflected in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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