2023 (7) TMI 95

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.... 5. The petitioner has filed the present petition impugning a Show Cause Notice dated 22.08.2022 and the proceedings pursuant thereto. The petitioner also impugns an order dated 28.11.2022, whereby the petitioner's application for revocation of its GST cancellation, was rejected. Additionally, the petitioner impugns the appellate order dated 28.04.2023, whereby its appeal against order dated 28.11.2022 was rejected. 6. The petitioner was issued the impugned Show Cause Notice dated 22.08.2022, calling upon the petitioner to show cause as to why its registration not be cancelled and stating the following reasons for the proposed action: "In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.....

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.... indicates that the Proper Officer had cancelled the petitioner's registration on the basis of the submission made by the petitioner's Chartered Accountant to the effect that the petitioner's registered place of work was in rented premises and the petitioner had shifted to Sonipat, Haryana in April, 2022. 10. The petitioner filed an application for revocation of the cancellation of its registration, inter alia, stating that its business is continuing and, therefore, cancellation is required to be revoked. The Proper Officer issued a Show Cause Notice dated 11.11.2022 calling upon the petitioner to furnish certain documents. However, the petitioner did not respond to the said Show Cause Notice. Consequently, the petitioner's application for....

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.... provide the relevant documents to substantiate its claim that it is continuing to carry on the business from its registered premises. 15. Although the petitioner has been provided sufficient opportunity by way of a Show Cause Notice dated 11.11.2022, issued in the proceedings instituted by the petitioner seeking revocation of the cancellation of its GST registration; it is undisputed that the initial Show Cause Notice issued by the Adjudicating Authority calling upon the petitioner to show -cause why its GST registration not be cancelled was bereft of the necessary particulars. 16. Undeniably, the proceedings for cancellation of the petitioner's GST and registration were commenced pursuant to a Show Cause Notice dated 22.08.2022, which w....