GST Registration Cancellation Overturned Due to Inadequate Show-Cause Notice and Lack of Proper Officer Satisfaction.

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Full Text of the Document

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....Cancellation of petitioner’s GST registration - it is noticed that the impugned SCN was issued solely on the basis of a letter received from another authority. The said letter is neither attached to the impugned SCN nor does the impugned SCN refers to the contents thereon The impugned order, does not indicate that the Proper Officer was satisfied as to any of the conditions as set out in Section 29(1) or 29(2) of the CGST Act - order of canellation set aside - HC....