Court Overturns GST Registration Cancellation Due to Inadequate Fraud Allegations in Show Cause Notice.

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Full Text of the Document

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....Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - The impugned SCN is incapable of eliciting any meaningful response as it does not indicate as to what is the fraud allegedly perpetuated by the petitioner or the wilful misstatement allegedly made by the petitioner. - Order of cancellation set aside - HC....