9911796707
TMI Blog2024 (9) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner Through: Mr. Priyanka Goel, Advocate. For the Respondents Through: Advocate (appearance not given). VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 05.03.2024 (hereafter the impugned SCN) whereby the petitioner was called upon to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business (PPoB) is vague/ incomplete and could not be located. Please submit documentary evidence to prove your existence at PPoB. ii. You have shown huge turnover of Rs. 24.19 Cr in just two months of your registration with 100% GST payment from ITC amounting to Rs. 4.29 Cr. Please submit documentary evidence substantiating genuineness of transactions, and compliance with Rule 86B of the CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration has been cancelled. 9. It is seen that the impugned SCN, whereby the petitioner was called upon to show cause why its GST registration not be cancelled, did not set out any intelligible reasons. It merely reproduced the provisions of Section 29(2)(e) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application and for sustaining the impugned cancellation order. The first being that, the petitioner's address of its principal place of business was vague/incomplete and could not be located. And the second was that, the petitioner had shown huge turnover within a period of two months and the entire GST was paid by availing input tax credit (hereafter ITC). The proper officer questioned the genu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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