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TMI Blog2024 (7) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Advocates. For the Respondents Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning the order dated 06.03.2024 (hereafter the impugned order), whereby the petitioner's Goods and Services Tax (GST) registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of the issuance of the impugned SCN. 6. It is apparent from the impugned SCN that it does not clearly reflect the reasons for proposing the adverse action of cancellation of the GST registration of the petitioner. It merely suggests that the petitioner had availed Input Tax Credit (ITC) in violation of the provision of Section 16 of the Central Goods and Services Tax Act, 2017 (hereafter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the case, which he is required to meet. In the event the petitioner desires to contest the notice, the only response that he could give is that he has not violated the provisions of Section 16 of the CGST Act/ DGST Act. Plainly, that would be of little assistance to the respondent. 8. The impugned order also does not provide any reason for cancelling the petitioner's GST registration except to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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