2023 (8) TMI 393

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....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 impugning an Order-in-Original dated 04.10.2022 (hereaft....

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.... 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 cause notice must clearly set out the reasons for proposi....

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....stration 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 petitioner had appealed against the said order, but the impugned Order-i....

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.... 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 for proposing an adverse action. In our view, the impugned SCN cannot be ....