2024 (4) TMI 945

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....red in this case: For the Petitioner: Dayaar Singla For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms Shaguftha Hameed & Ms. Samridhi Vats, Advocates for R-1 JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for respondent no. 2 submits that respondent no. 2 is neither necessary nor a proper party as the taxpayer is registered under the State GST authority. 2. Learned c....

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....otice shows that the impugned Show Cause Notice dated 12.10.2022 has been issued to the petitioner to show cause as to why the GST registration be not cancelled for the following reason: "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 credi....

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....ot give any details or particulars. The Show Cause Notice in the reasons column has merely extracted the provisions of law. It states that the petitioner has issued invoices or bills without supply of goods or services, however, no details of invoices, bills or non-supply of goods or services has been mentioned in the Show Cause Notice. 10. This Court has consistently held that a Show Cause Not....