2024 (8) TMI 1035

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....pondents Through: Mr Arnav Kumar, SCC and Mr Chetanya Kapoor, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 27.05.2023 (hereafter the impugned order), whereby the petitioner's Goods and Services Tax (GST) registration was cancelled with retrospective effect from 22.04.2018. 2. The impugned order was issued pursuant to ....

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....elay in filing the same. The proper officer condoned the delay in filing the said application by an order dated 14.02.2024, however, thereafter, issued the Show Cause Notice dated 22.02.2024 stating that he has examined the application of the petitioner and found that the same was liable to be rejected. The reason set out for proposing to reject the said application of the petitioner reads as unde....

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....tioner's GST registration. Although, it is stated that the registration has been obtained by means of fraud, wilful misstatement or suppression of facts, it did not set out any particulars regarding fraud or indicate any statement, which was alleged to be a misstatement or provide any details of the facts, which were allegedly suppressed. 8. The purpose of a show cause notice is to enable the not....