2023 (9) TMI 40

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....r : No Appearance For the Respondents : Mr.Rajnish Pathiyil Senior Standing Counsel ORDER The petitioner is aggrieved by the Impugned Show Cause Notice dated 03.07.2023 bearing reference number : ZA330723006497L which is a system generated Show Cause Notice without giving any particulars. 2. In support of the present writ petition, the learned counsel for the petitioner has relied on the follo....

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....tioner on 22.06.2023 and thereafter notice was issued. It is therefore submitted that the writ petition is devoid of merits. 5. Heard the learned Senior Standing Counsel for the respondents and perused the Impugned Show Cause Notice dated 03.07.2023. 6. The Impugned Show Cause Notice dated 03.07.2023 reads as follows:- Show Cause Notice for Cancellation of Registration Where as on the basis ....

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....s not even specified the person to whom the reply has to be made by the petitioner. 8. Section 67(1) of the CGST Act, 2017 merely deals with authorization to an officer not below the rank of Joint Commissioner can inspect any place of business of the taxable person or the person engaged in business of transporting goods or the owner or the operator or warehouse or godown or in other place. 9. Th....