2024 (3) TMI 628

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.... registration of the Petitioner was cancelled w.e.f 26.10.2022. 2. Petitioner had submitted an application on 12.04.2023, seeking cancellation of its registration on the ground that the business of the Petitioner was discontinued as firm was incurring losses. 3. A query was raised to the petitioner on 04.05.2023, requiring petitioner to furnish certain details which were duly replied on 06.05.2023 and the said details were furnished. 4. The application seeking cancellation was rejected by order dated 06.06.2023 on the ground that the Anti Evasion Branch by email dated 31.05.2023 had informed that the taxpayer was found non-existent at the principal place of business. 5. Thereafter, a Show Cause Notice dated 06.06.2023 was issued....

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....the authorities to take appropriate action in accordance with law by issuing proper Show Cause Notice, grant of an opportunity of hearing and then passing an appropriate order. 11. Further, we may note that neither the Show Cause Notice dated 06.06.2023, nor the impugned order give any reasons. 12. The Show Cause Notice dated 06.06.2023 does not bear the name and designation of the officer issuing the Show Cause Notice, though it required the petitioner to appear before the issuer of the notice. Further, the order of cancellation dated 15.06.2023 also does not give any reasons. It merely states "reference to the Show Cause Notice issued dated 06.06.2023" and then states that "the effective date of cancellation of registration is 26.10....