2023 (12) TMI 828

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.... the respondent, accepts notice. 5. The petitioner has filed the present petition, inter alia, impugning an order dated 20.09.2021 (hereafter 'the impugned order'), whereby the petitioner's Goods and Service Tax ('GST') registration was cancelled. The petitioner prays that the respondent be directed to restore the same. 6. The petitioner was registered with the GST authorities on 01.09.2018 and was assigned Goods and Service Tax Identification Number ('GSTIN'), 07CKZPA5219E1Z2. 7. On 25.08.2021, the respondent issued a Show Cause Notice, proposing to cancel the petitioner's registration for the following reasons: "1 Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rul....

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....n by the impugned order. The said order did not specify any reasons for cancellation of the petitioner's GST registration except mentioning that no reply to the aforementioned show-cause notice was received. 13. It is important to note that the tabular statement set out in the said order indicated that no Central tax/ State tax/ UT tax/ Integrated tax or cess was ascertained as due and payable by the petitioner. 14. We are of the view that the said show-cause notice is bereft of the necessary particulars so as to enable the petitioner to respond to the same with any clarity. Further, the petitioner was not afforded any opportunity of being heard. This is because, even though the show-cause notice called upon the petitioner to appear for a....