2023 (10) TMI 940

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....r. Piyush Pruthi, Advs. For the Respondent Through: Mr. Atul Tripathi & Mr. V. K. Attri, Advs. VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.12.2022 (hereafter 'the impugned order') passed by the respondent cancelling the petitioner's GST registration with retro....

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....n the petitioner to show cause as to why its registration should not be cancelled. The reason proposing to cancel the petitioner's GST registration as set out in the Show Cause Notice notice reads as: "In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts." The petitioner was called upon to furnish a reply within a period of seven working days from ....

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....ated that "In case, Registration has been obtained by means of fraud, wilful misstatement and suppression of facts" and did not specify what was the alleged fraud committed by the petitioner; the misstatement allegedly made; or the facts allegedly suppressed. 9. The Show Cause Notice was incapable of eliciting any meaningful response and the petitioner had denied that it was involved in any fra....