9911796707
TMI Blog2024 (7) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... why its GST registration number not be cancelled and its GST registration was suspended from the date of the impugned SCN. 2. The petitioner was registered with GST authorities with effect from 03.08.2023 and was assigned the Goods and Services Tax Identification (GSTIN) - No.07CSUPA0997G1ZC. The Proper Officer proposed to cancel the petitioner's GST registration and issued the impugned SCN. 3. There are two reasons reflected in the impugned SCN for proposing to cancel the petitioner's registration. The same are set out below: 4. The first reads as "returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017"; and the second reads as "On the basis of information received vide Memo no. 762/Ward-4 dated 12.06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the counter affidavit has been handed over in Court. 9. She submits that the impugned SCN reveals that the investigations reveal that the petitioner was involved in the activity of passing fake Input Tax Credit. The relevant extract of the counter affidavit, which sets out the allegations against the petitioner is reproduced below:- "The Form GST REG-31/ Show Cause Notice was issued to the Petitioner fir, as preliminary investigations revealed that they were engaged in the activity of passing fake Input Tax Credit (hereinafter referred to as "ITC") to the tune of Rs.4,06,28,221/- to the dealer i.e., M/s. Kaiser Industries holding Bahadurgarh Limited, GSTIN: 06AABCK0456GIZV and the petitioner firm was found non-existent/non-functional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the contents of the Memo. 13. In the given facts, setting aside the impugned SCN would serve little purpose apart from the requiring the respondent to once again carry out the exercise of issuing a show cause notice. 14. In the given facts, we consider it apposite to dispose of the petition by permitting the petitioner to respond to the allegations as set out in the counter-affidavit and reproduced hereinbefore. The same may be red as incorporated in the impugned SCN. The petitioner is at liberty to respond to the same within a period of four working days from date. The petitioner / his authorised representative shall appear before the Proper Officer at the appointed date and time - 12.30PM on 26.07.2024. The Proper Officer shall co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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