2022 (11) TMI 901

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....oner and Advocate : Bhaskar Reddy Vemireddy Respondent and Advocate : GP For Commercial Tax ORDER: (Per Hon'ble Sri Justice U. Durga Prasad Rao) The petitioner assails the cancellation of the registration of the petitioner under the GST Act, 2017 is being illegal, arbitrary and without following the principles of natural justice and for a consequential direction to set aside the impugned procee....

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.....63 Crores for which he has not submitted clear records. Hence the transactions appear to be suspicious and hence registration is hereby cancelled (emphasis supplied)". 4. Learned counsel would submit that the show cause notice as well as the impugned cancellation order do not divulge any mistake or fraud or misdeed committed by the petitioner in the due course of his business and therefore both ....

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.... or fraud allegedly committed by the petitioner. While the show cause notice says that "in case" the petitioner has committed any fraud, wilful misstatement or suppression of facts, the order of cancellation of registration says that he has not submitted "clear records." Both of them are not clear enough to understand the mind of the issuing authority. Therefore, we have no demur to hold that both....