Procedural Defect Nullifies CGST Registration Cancellation, Reopens Case with Specific Directions for Invoice Details and Adjudication

SC set aside the CGST registration cancellation order due to defective Show Cause Notice. Respondents directed to provide specific invoice details to petitioner within a week. Petitioner granted seven working days to reply, and respondents instructed to re-adjudicate the matter within two weeks, preserving petitioner's right to challenge subsequent decisions.

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Issues Involved:
The petitioner seeks quashing of the order cancelling CGST registration due to a defective Show Cause Notice lacking details of alleged invoices without supply of goods or services.

Summary:
The petitioner's counsel argued that the Show Cause Notice was flawed as it did not specify the invoices or bills issued without an underlying supply, preventing the petitioner from responding. The respondent's counsel agreed to provide necessary details and re-adjudicate the matter. Consequently, the court set aside the impugned order and directed the respondents to furnish all relevant material to the petitioner within a week for a reply within seven working days. The respondents were instructed to adjudicate the Show Cause Notice within two weeks of receiving the reply, emphasizing that the court did not express any opinion on the merits of the case. The Proper Officer was tasked with issuing a detailed order after a personal hearing, with the petitioner retaining the right to pursue further legal remedies if dissatisfied with subsequent decisions. The petition was disposed of accordingly.

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