2024 (7) TMI 1244

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....n and Mr. Karan Singh, Advocates. For the Respondent Through: Mr. Aditya Singla, SSC and Ms. Saakshi Garg, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to restore its Goods and Services Tax Identification (GSTIN) - No.07EEKPK9881K1ZL which was cancelled in terms of the cancellation orde....

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....thin the stipulated date or failed to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. 4. The petitioner's GST registration was also suspended with effect from 29.03.2024 - the date of the impugned SCN. 5. The petitioner responded to the SCN claiming that it was a genuine taxpayer and was ready to c....

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....n order are liable to be set aside. The impugned SCN does not contain any specific allegation other than alleging that there was non-compliance of "any specified provision in the GST Act or the Rules made thereunder". The impugned SCN does not mention any specific provision, which is alleged to have been violated. It is impossible to ascertain as to which provisions of the Central Goods and Servic....

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....ind that the impugned show cause notice is issued in compliance of the principle of natural justice. A notice which fails to clearly specify the allegations effectively disables the noticee from responding to the same. It is well settled law that any order passed in violation of the natural justice is void. We are of the view that impugned SCN must suffer the same fate. 10. The impugned cancell....