2023 (11) TMI 248

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....sus For the Respondents Through: Mr. Atul Tripathi, SSC. ORDER 1. The petitioner has filed the present petition impugning a Show Cause Notice dated 03.12.2020 (hereafter 'the impugned SCN') calling upon the petitioner to show cause as to why its registration should not be cancelled. The petitioner also impugns the order-in-original dated 05.01.2021 (hereafter 'the impugned order') passed pur....

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.... The impugned order does not provide any reason as to why the petitioner's registration was cancelled except to state that the tax payer has not given any response. 6. The impugned SCN did not contain any specific details as to the alleged fraud, wilful misstatement or the facts purported to have been suppressed by the petitioner. Clearly, the said SCN is vague and was incapable of eliciting any ....