2024 (8) TMI 1033

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....ner Through: Mr Anurag Rajput, Mr 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 p....

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....as suspended with effect from 02.07.2024, being the date of the impugned SCN. The petitioner submitted his reply to the impugned SCN on 09.07.2024 stating that the impugned SCN is cryptic in nature 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 the objection to the impugned SCN o....

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.... provisions. Although, Rule 21 (b) of the CGST Rules provides for the cancellation of the GST registration in case the tax payer issues the invoice or bill without 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 is without the supply of goods or services has been allegedly issued by the pet....