2023 (4) TMI 1124

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....SC, 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 this Court had passed the following order....

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.... 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 acceded to the said request and granted one week's time to the respond....

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....erit 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 notice is set aside. The petitioner's GST Registration is restored. 6. It is clarified that this....