2022 (10) TMI 1001

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....Ugrasen Kumar Pandey ORDER Heard learned counsel for the petitioner. Sri Krishna Agarwal, learned Advocate has put in appearance on behalf of respondent no. 2. The present petition is directed against the show cause notice dated 18.08.2022, whereby, the petitioner has been called upon to explain as to why proceeding for cancellation of registration be not initiated against him. The show cause n....

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.... any material or reason given therein for initiation of such cancellation proceeding. It is argued that the show cause notice must comprise of four things; (i) foundational facts (ii) Material to reach such foundational facts (iii) allegation/violation of law in light of the foundational facts and (iv) showing cause against such allegation and the consequence thereof. In absence of disclosure of a....

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....er leading to wrongful availment or utilization of input tax credit refund of tax." In paragraph no. '6' of the writ petition, it is stated that against the order passed under Section 129(1) of the CGST Act, the petitioner has instituted an appeal under Section 107 of the CGST/UPGST Act against the demand and is contesting the penalty order before the First Appellate Authority. Taking no....