2023 (4) TMI 427

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.... Heard the counsel for the petitioner and the learned Standing Counsel. The present petition has been filed by the petitioner challenging the order dated 31.01.2023 as well as the order dated 20.07.2022 passed by the respondent no.2 whereby the registration of the petitioner under GST was cancelled. The counsel for the petitioner argues that on 14.02.2022, a show cause notice was served u....

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....2 is wholly arbitrary and illegal, inasmuch as in the show cause notice, the reasons proposed for cancelling the registration were different from the reasons on which the order cancelling the registration has been passed. He argues that the show cause notice is intended to give opportunity to the assessee to file a proper reply against the allegations levelled and it is incumbent upon the authorit....