TaxTMI 
TaxTMI 
2024 (8) TMI 763
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....nandes, learned Senior Standing counsel for CBIC, for respondent No. 1 and Sri B. Mukherjee, learned counsel representing Sri G. Praveen Kumar, Deputy Solicitor General of India, for respondent No. 2. 2. This petition is filed under Article 226 of the Constitution of India takes exception to the order for cancellation of registration in Form GST REG-19 dated 29.11.2023 and order of rejection of application for revocation of cancellation in GSTR REG-05 dated 23.02.2024. 3. Briefly stating, the relevant facts of the case are that the petitioner was served with a show cause notice dated 09.11.2023 for cancellation of registration, in the said notice itself it was mentioned that the registration of the petitioner stands suspended with effect ....
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....as well aware of the factual basis. 6. No other parts are pressed by both sides. 7. We have heard and perused the entire record. 8. The show cause notice dated 09.11.2023 shows that the singular reason for taking action is that the registration is liable to be cancelled based on Section 29 (2) (e), which says that "registration is obtained by means of fraud, wilful misstatement or suppression of facts." 9. We find subsistence in the argument of the learned counsel for the petitioner that the factual backdrop or the reason on the strength of which, conclusion of fraud or misstatement or suppression of facts was drawn is totally absent in the show cause notice. The show cause notice, in our considered opinion, should spell out the factual....
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....es would ensue if the principles of natural justice are required to be complied with, the same by itself would not mean that the court would not insist on complying with the fundamental principles of law." 12. This Court in M/s. Sri Avanthika Sai Venkata vs. Deputy State Tax Officer W.P. No. 1596 of 2024 decided on 23.01.2024. and M/s. S.B. Traders vs. The Superintendent W.P.Nos.39498 and 39502 of 2022 decided on 28.10.2022., interfered with the impugned proceedings and order therein because the reasons were not mentioned while initiating proceedings against the petitioners therein. 13. Needless to mention that the show cause notice dated 09.11.2023 became the foundation for issuance of orders dated 29.11.2023 and 23.02.2024, since the fo....