2023 (12) TMI 153

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....e Petitioner Through: Ms. Soumya Kumar, Mr. Vikas Maurya & Ms. Shreya Kumar, Advs.   For the Respondents Through: Mr. Atul Tripathi, SSC for R2&3. ORDER 1. Issue notice. 2. Mr. Tripathi, learned senior standing counsel accepts notice. 3. The petitioner has filed the present petition impugning the Show Cause Notice dated 26.07.2023 (hereafter 'the impugned SCN') issued by respon....

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....impugned SCN by a letter dated 01.08.2023, inter alia, stating that the petitioner was in existence since 20.05.1994 and was carrying on its affairs since its incorporation from the premises bearing no. BG-262, Sanjay Gandhi Transport Nagar, Delhi-110042. The petitioner also stated that the said premises were owned by Ms. Sukomal Alag, who is the wife of one of the directors, Mr. Gurdayal Singh. T....

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....stration by means of fraud, wilful misstatement, or suppression of facts, it is apparent that the said reason has been selected from the pre-determined set of allegations. The impugned SCN does not mention the fraud alleged to have been perpetrated by the petitioner; does not disclose the wilful misstatement allegedly made by the petitioner or the facts which were suppressed. 9. Thus, in effect....