2024 (8) TMI 947

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....r Sahib Rajput, Mr Dhruv Bhardwaj, Ms Parul Bisht, Ms Priyavansh Kaushik, Mr Alekh, Ms Varsha and Ms Jadkirat Kaur, Advocates.. For the Respondents Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Advocate. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning the show caus....

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....24, being the date of the impugned SCN. 6. The petitioner submitted his reply to the impugned SCN on 05.07.2024 stating that the impugned SCN is cryptic and no specific allegations as to which bill or invoice was issued without the supply of goods or services or both have been mentioned. The petitioner has also raised an objection to the impugned SCN on the ground that no name and designation o....

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....he CGST Rules provides for the cancellation of the GST registration in case the tax payer issues the invoice or bill with out the supply of goods or services in violation of the provisions of the CGST Act. However, the Proper Officer has failed to specify as to which invoice / bill has been allegedly issued by the petitioner without the supply of goods or services. No document is annexed with the ....