2024 (1) TMI 234

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....al, Mr Ujwal Ghai, Mr Udit Bakshi, Mr Prasanna, Mr Ajay Kumar, Mr Leeksh Singhal, Mr Anmol Chopra and Ms Deepali Sharma, Advocates. For the Respondents Through: Mr Bhagvan Swarup Shukla, CGSC for UOI/R-1 with Mr Sarvan Kumar, Advocate. Mr R. Ramachandran, Senior Standing Counsel. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: "(a)....

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....(hereafter 'the impugned SCN'), whereby the petitioner's GST Registration was proposed to be cancelled. 4. A plain reading of the impugned SCN indicates that the proper officer had proposed to cancel the petitioner's GST Registration for the following reason: "1 Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts." 5. The petitioner ....

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....the impugned SCN was incapable of eliciting any meaningful response in the absence of any specific allegation. 8. In view of the above, there is merit in the petitioner's contention that the impugned SCN is liable to be set aside. It is so directed. 9. Having stated the above, we clarify that in the event, the respondents propose to take any action for cancellation of the petitioner's GST re....