2024 (8) TMI 701

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....ddharth Reddy For the Respondent: Y V Anil Kumar (Central Government Counsel), Y.N. Vivekananda ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO Heard Sri V. Siddharth Reddy, learned counsel appearing for the petitioner, Sri Y.V. Anil Kumar, learned Central Government Counsel appearing for the 3rd respondent and Sri Y.N. Vivekananda, learned Standing Counsel appearing for respondents 1....

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....notice does not reveal as to who had issued the said show cause notice. 4. The petitioner filed his objections on 17.10.2023 before the 1st respondent, who is said to be the person who had issued the show cause notice. Thereafter, the 1st respondent, by order dated 14.11.2023, passed an order of cancellation of registration. Aggrieved by the said order of cancellation, the petitioner has approa....

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....ich ineligible input tax credit could be claimed. c) The actual reason for cancellation is the letter of the Assistant Commissioner and not on account of the reasons set out in the show cause notice. It is stated that the proceedings for the cancellation of registration, if any, should have been taken up by furnishing a copy of the letter dated 11.10.2023 to the petitioner and asking for his ob....

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....asons were given in the order. 7. The undisputed fact, that can be seen from the record placed before this Court, is that a reason was set out in the show cause notice for initiating the process of cancellation of registration. The petitioner filed his objections to the said proposal. The 1st respondent, without referring to any of those objections and without assigning any reasons in the order....