2023 (9) TMI 699

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr Nishit Agrawal, Ms Meena Rawat, Ms Kanishka Mittal and Ms Vanya Agrawal, Advocates. For the Respondents Through: Mr R. Ramachandran, Senior Standing Counsel. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 08.06.2022 (hereafter 'the impugned order'), whereby the petitioner's GST registra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not afford the petitioner any sufficient information as to the grounds on which the petitioner's registration was proposed to be cancelled. Although, it is alleged that the registration had been obtained by fraud, wilful misstatement or suppression of facts, there was no material to indicate as to what fraud is alleged to have been committed; which statement made by the petitioner is alleged to be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble reason as to why the petitioner's GST registration was cancelled. Further, the Show Cause Notice did not disclose that the petitioner's GST Registration was proposed to be cancelled with retrospective effect. The impugned order for the cancellation of the GST registration also does not reflect any ground to support the decision to cancel the GST registration with retrospective effect. 8.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... impugned order cancelling the petitioner's GST registration is set aside. The Show Cause Notice suspending the petitioner's registration is also set aside. 11. It is clarified that the concerned officers are not precluded from taking such steps which they consider necessary albeit, in accordance with law. 12. The present petition is allowed solely on the ground that the Show Cause Notice fa....