2023 (8) TMI 393

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....Adv. For the Respondent Through: Mr. Atul Tripathi, SSC CBIC with Mr. R.K. Shah, Adv. ORDER CM APPL. 31920/2023 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 8344/2023 & CM APPL. 31921/2023 3. Issue notice. 4. Learned counsel for the respondent accepts notice. 5. The petitioner has filed the present petition impugni....

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....ion of facts". 7. The petitioner was called upon to respond to the impugned SCN within a period of seven days and was also afforded an opportunity to be heard on 25.08.2022 at 11.59 p.m. 8. We find merit in the contention that the impugned SCN is bereft of any particulars. The allegations made were bald and not capable of eliciting any meaningful response. 9. It is settled law that a show....

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....below: "1. Taxpayer not responded to SCN issued, hence registration cancelled." 11. The impugned Order-in-Original states that the authority had examined the submissions made by the petitioner and the submissions made at the time of the hearing; but the petitioner's GST registration was cancelled on the sole ground that the petitioner had not responded to the impugned SCN. 12. The petitio....

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....he concerned Officer had also uploaded detailed reasons for the same. But those reasons were not visible to the petitioner. He submits that there is a technical glitch resulting in a part of the impugned SCN being visible only to the issuing Authority and not to the noticee. 15. In view of the above, it is conceded that the impugned SCN is inchoate and did not indicate the detailed reasoning fo....