2024 (2) TMI 479

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....titioner was called upon to show cause as to why the registration be not cancelled for the following reasons:- "Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax." 2. We may note that though the Show Cause Notice states that invoice or bill has been issued by the petitioner without supply of goods and/or services leading to wrongful availment or utilization of input tax credit or refund of tax. No particulars or details have been mentioned in the Show Cause Notice. There is no reference to any invoice or bill which the petitioner is alleged to have issued without maki....

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....but stated that reasons given in support of condonation were not correct or justification is insufficient. Once again there is no clarity as to what the petitioner was put to notice about, whether the reasons were not correct or justification was insufficient ? Said Show Cause Notice also required the petitioner to appear before the undersigned of the said notice, however, once again there is no name or designation of any officer in the said Show Cause Notice. 6. The impugned order also seeks to cancel the registration with effect from 05.12.2022. There is no material on record to show as to why the registration is sought to be cancelled retrospectively. There is no material to show that there was any wrongful availment or utilization of i....