2024 (7) TMI 528

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....wesh Bhola, and Ms.Vani Singhal, Advocates. For the Respondents Through Ms. Avshreya Pratap Singh Ruddy, SPC and Ms.Usha Jamnal, Advocate for UOI. Mr.Shamshank Sharma, Sr SC for R2. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. Learned counsel for respondents accepts notice. 2. The petitioner has filed the present petition, inter alia, praying as under:- "(a) Allow the present peti....

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....Cause Notice (hereafter the impugned SCN) calling upon the petitioner to show cause as to why his registration should not be cancelled within a period of 07 working days. The petitioner was also directed to appear before the concerned officer on 08.05.2023 at 04.00 pm. Further, the petitioner's GST registration was suspended with effect from the date of the impugned SCN, that is, 02.05.2023. 5.....

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....ppression of facts." 9. It is apparent that the impugned SCN fails to meet the requisite standards of a show cause notice as it does not clearly specify the reasons as to why the petitioner's GST registration was proposed to be cancelled. Although it is alleged that the registration has been obtained by means of fraud, wilful misstatement or suppression of facts, it fails to disclose the precis....

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....d that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under t....