2023 (2) TMI 38

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....9;BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Surender Kumar & Mr. A.K. Babbar, Advs. For the Respondents Through: Mr. Atul Tripathi, Sr. Standing Counsel CBIC with Mr. Arvind Kumar, Superintendent, GST for R-1 & 2. VIBHU BAKHRU, J (Oral) 1. The petitioner has filed the present petition, inter-alia, impugning a Show Cause Notice dated 06.10.2022 (hereafter 'impugned SC....

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....le of eliciting a meaningful response from the petitioner. It is well settled that Show Cause Notices are not meant to be issued mechanically to comply with a formality; the same are issued to serve the principles of natural justice and to enable the concerned authority to take an informed decision. The entire purpose of the Show Cause Notice is to enable the noticee to respond to the allegations ....

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....nu were considered apposite, the concerned officer had selected the option "others". However, in the remarks column uploaded by the concerned officer, he had stated that the registration is proposed to be cancelled on the basis of a letter dated 22.09.2022 and the said letter was also uploaded. 8. It is seen that the impugned SCN as issued to the petitioner does not have any remarks referring t....

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....ice, by selecting the options as available on the electronic system; the concerned authorities may consider issuing a physical show cause notice. 10. The show cause notice must clearly state the allegations that the concerned noticee has to meet. This being the essence of a show cause notice, any notice that does not qualify this criterion, cannot be considered as a show cause notice. 11. In....