2024 (1) TMI 435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ect. 2. Issue notice. Notice is accepted by learned counsel appearing for the respondent. 3. Since the facts are not in dispute with the consent of the parties, the petition is taken up for final disposal today. 4. Petitioner obtained a GST registration on 12.05.2022 and claims to be a supplier of plastic granules and PVC Dana. 5. The subject show cause notice dated 10.07.2023 was issued to the petitioner seeking cancellation of the registration of the petitioner on the ground "1. Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts". 6. Petitioner was directed to appear before the undersigned of the show cause notice on 17.07.2023 and also to furnish a reply within seven (7) days. 7. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2023 and then states that the effective date of cancellation is 13.05.2022. There are no reasons mentioned in the order. The order is completely bereft of any reasoning, details or discussion and simply is a cryptic one line order that the effective date of cancellation is 13.05.2022. 14. In view of the above, neither the show cause notice nor the order of cancellation are sustainable. 15. Learned counsel for the respondent submits that the online portal which is accessible to the assessee gives the details and reasons in support of the show cause notice as well as the order of cancellation. 16. When the authority issues a show cause notice and an order of cancellation, the show notice and order of cancellation should be self contained ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is even present today. He submits that the petitioner has requested the authority to re-visit the premises to ascertain as to whether the address is existing or not. He submits that such a request was made on 17.07.2023 and till date no officer has visited the premises of the petitioner. He submits that an application seeking revocation of cancellation was filed as far back as on 13.09.2023 and till date has not been decided. 21. Learned counsel for the respondent submits that the next date of hearing before the concerned authority on the application for revocation of cancellation is 11.01.2024. 22. Since we have held that the show cause notice and the order of cancellation are bereft of any details and are not sustainable, no purpose wou....