2024 (5) TMI 1426

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.... Bhatia, Mr. Aamnaya Jagannath Mishra & Mr. Bipin Punia, Advocates For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathua, Mr. Jatin Kumar Gaur & Ms. Pritika Nagpal, Advocates Mr. Rajat Kumar Kanaujiya, Superintendent Mr. Rakesh Garga, Assistant Commissioner Mr. Shubham Tyagi, SSC, CBIC. ORDER PER 1. Petitioner impugns Show Cause Notice dated 22.04....

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....Notice is sometimes reflected and sometimes is not reflected on account of a technical glitch in the system. 3. We notice that the Show Cause Notice dated 22.04.2024 does not contain any reasons or details in respect of the ground on which cancellation of GST registration is sought to be done. The Show Cause Notice requires the petitioner to appear before the undersigned of the Show Cause Notic....

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....h interalia stipulates that during the pendency of the proceedings relating to cancellation of registration, the Proper Officer may suspend the registration for such period and such manner as may be prescribed. 6. Reference may also be had to Rule 21-A (2) of the Central Goods & Service Tax Rules, 2017, which interalia stipulates that where a Proper Officer has reason to believe that the regist....

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....le an affidavit indicating the manner in which the portal functions particularly in respect of the following:- i) the reasons that are reflected in the Show Cause Notice; ii) the options available to the Proper Officer to incorporate additional reasons or grounds in support of the reasons; iii) the name, designation and personal individual personal signature of the Prope....