2023 (10) TMI 415

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....o show cause as to why his GST registration should not be cancelled. 2. The petitioner also impugns an order dated 15.11.2022, cancelling its registration pursuant to the aforesaid SCN. 3. The petitioner had filed an application for revocation of cancellation of his GST registration, however, that application has not been decided as yet. 4. This petition was listed on 05.09.2023. On the said date, a statement was made by Mr Ohja, learned counsel appearing for Respondent No. 2, that an order had been passed pursuant to the petitioner's application for revocation of the order cancelling his GST registration, and that the petitioner had not placed the copy of the same on record. 5. Mr. Anurag Ojha now states that his statement, as ....

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....ncellation of the petitioner's GST registration. 12. The petitioner responded to the SCN on 22.04.2022. The petitioner stated that he was dealing in Areca nuts and he purchases the goods from various states. He claimed that he is a genuine and honest dealer and had filed his returns regularly. He also made the grievance that blocking of his Input Tax Credit was violative of his fundamental rights under Article 19(1)(g) of the Constitution of India to carry on business. 13. Considering that the SCN had not set out any specific reason for proposing to cancel the petitioner's registration, the petitioner's response could not be specific either. 14. The petitioner's GST registration was cancelled, with effect from 09.02.2022, by an ord....

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.... the said application, the proper officer issued a Show-Cause Notice dated 16.12.2022, setting out the following reasons for proposing to reject the petitioner's application for revocation of the cancellation order: "Reason for revocation of cancellation - Others (Please specify) - You are required to join the investigation by Anti Evasion branch of CGST Delhi North, & you have to obtain the NOC certificate for the same & provide KYC documents, reconciliation statement etc. for your claim." 21. It is apparent from the above that the petitioner's application was proposed to be rejected on the ground that he had not joined the investigation instituted by the Anti-Evasion Branch. 22. The petitioner responded to the Show....