2023 (9) TMI 1001

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....dv. For the Respondents Through: Mr. Shashank Sharma, SSC for R2. Mr. Hemant Kumar Yadav, SPC for R1. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning an order dated 29.05.2023 whereby, the petitioner's GST registration was cancelled pursuant to a show cause notice dated 16.05.2023. 2. The proper officer proposed to cancel the petitioner's GSTIN and issued th....

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....s; however, it did not provide any specific reason as to the alleged fraud, wilful misstatement and it did not provide any clue as to the facts which were allegedly suppressed. 4. The petitioner responded to the said show cause notice dated 16.05.2023 denying that it had obtained the GST registration by fraud, wilful misstatement or suppression of facts. The petitioner also stated as under:- ....