2024 (8) TMI 1264

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....b Rajput, Mr Sahil Puri, Mr Sukhjeet Puri, and Mr Dhruv Bhardwaj Advocates. For the Respondents Through: Mr Karan Bhardwaj, ASC and Mr Shubham Singh, Mr Rajat Gaba and Mr.Sourabh Dahiya, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated ....

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.... It is stated that the concerned officer had visited the premises of the petitioner on 10.04.2023 and had uploaded the photographs on the GST portal. Based on the same, proceedings for cancelling the petitioner's GST were dropped by an order dated 12.04.2023. The suspension of the petitioner's GST registration was also revoked. However, a few months later, once again, proceedings were begun to can....

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....te of the impugned SCN - 31.07.2023. 8. It is material to note that although the petitioner was directed to appear for a personal hearing on the appointed date and time, no such date or time was indicated in the impugned SCN. 9. It is apparent from the above, the impugned SCN is cryptic and does not set out any details for proposing to cancel the petitioner's GST registration. It merely repr....

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....e of issuance of a show cause notice is to enable the noticee to respond to the allegations on the basis of which an adverse action is proposed. It is a fundamental rule of natural justice that a person must be afforded an opportunity to meet the allegations made against him. In the present case, the petitioner has been denied of that opportunity. 13. In view of the above, the impugned order ha....