2024 (8) TMI 1194

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....unsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 09.06.2023 whereby the petitioner's application for the cancellation of his GST registration was rejected. The petitioner also impugns the show cause notice (hereafter the impugned SCN) issued on the same date, that is on 09.06.2023, calling upon the petitioner to show cause as to why its GST registration not be cancelled and the order dated 30.06.2023 (hereafter the impugned cancellation order) was passed pursuant to the impugned SCN. In terms of the impugned cancellation order, the petitioner's GST registration was cancelled ab initio. 4. The petitioner was registered with GST authorities and was assigned ....

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....in the impugned SCN. Additionally, the petitioner's GST registration was also suspended with effect from 09.06.2023. 8. Thereafter, the proper officer issued the impugned order and cancelled the petitioner's GST registration with retrospective effect from 01.07.2017. 9. The reasons for cancellation as set out in the impugned order are identical to that as stated in the impugned SCN. 10. The petitioner also states that in the similar fashion, the petitioner's GST registration was cancelled on an earlier occasion by an order dated 07.07.2020. The petitioner had applied for the revocation of cancellation of his GST registration which was restored by an order dated 02.09.2022. 11. Since, the petitioner states that he has discontinue....

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....without providing any clue as to any transaction alleged to have resulted in wrongful availment of the Input Tax Credit (ITC). The purpose of issuing a show cause notice is to enable the notice to respond to the allegation on the basis of which an adverse action is proposed. It is a fundamental principle of natural justice that a person must not be condemned unheard. He must have an opportunity to meet the allegations as set out against him. The impugned SCN fails to satisfy the requisite standard of such a notice. 16. The impugned SCN does not propose for the cancellation of the petitioner's GST registration with retrospective effect. Thus, the petitioner had no opportunity to contest pursuant to the passing of any such order. Thus, on ....