2024 (8) TMI 1264

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....t 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 14.02.2024 (hereafter the impugned order) whe....

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....ted 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 cancel the petitioner's GST registration by issuance....

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....ote 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 reproduces the statutory provision which enables the proper officer ....

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....nd 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 has been passed in violation of the principles of natural justice. The sam....