2024 (8) TMI 897

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....abhat Kumar, Advocate. For the Respondents Through: Mr. Amit Gutpa, Sr P C, Mr. Vidur Dwivedi, GP and Mr. Shakir Shabir, Advocate for UOI/R1. Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate for R2 and R3. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order dated 14.03.2023 (hereafter the impugned cancellation order) whereby the petitioner's ....

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....e dated 15.11.2021 stating that the petitioner's application was liable to be rejected for the following reason:- "Cancellation Details - Others (Please specify) -Pay your previous liabilities." 4. As apparent from the above, the letter does not indicate any cogent reasons for proposing to reject the petitioner's application for cancellation of his GST registration. It is well settled ....

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....reflect any reason for cancellation of the petitioner's GST registration. It merely states that the same is in reference to the SCN. 7. In view of the above, the SCN as well as the impugned cancellation order are liable to be set aside. The SCN does not provide any clue to the reasons for proposing to cancel the petitioner's GST registration. It refers to a complaint, which was not forwarded to....