2023 (4) TMI 1124

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....pondent Through: Mr Anuj Aggarwal, ASC, GNCTD with Ms Arshya Singh and Mr Siddhant Dutt, Advocates for R-1. O R D E R 1. The petitioner impugns a show cause notice dated 13.03.2023, whereby the petitioner's GST Registration was suspended and the petitioner was called upon to show cause why its GST Registration should not be cancelled. 2. The present petition was listed on 13.04.2023 and t....

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....e impugned show cause notice cannot be sustained. It is bereft of any particulars and does not sufficiently set out the reasons why the petitioner's GST Registration is proposed to be cancelled. 5. Notice in the present petition was issued on 29.03.2023 and the learned counsel appearing for the respondent had sought time to take instructions and, if necessary, file a reply. This Court had....

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....roposing an adverse action in order for the noticee to respond to the same. 4. There is merit in the petitioner's contention that in the present case the petitioner was at a loss as to how to respond to the impugned show cause notice as it did not disclose any intelligible reason for proposing cancellation of the petitioner's registration. 5. In view of the above, the impugned show cause not....