TaxTMI 
TaxTMI 
2024 (9) TMI 52
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....s Through: Mr. Vinish Phogat, Adv. for R-1. VIBHU BAKHRU, J. 1. Issue notice. 2. Learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition impugning a Show Cause Notice dated 19.05.2023 (hereafter the impugned SCN) whereby the petitioner was called upon to show cause as to why its GST registration not be cancelled. The petitioner also impugns an order ....
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....titioner's GST registration was proposed to be cancelled. It merely reproduces the statutory provision - Section 29 (2) (e) of the CGST Act, 2017 - which enables the proper officer to cancel the taxpayer's GST registration if it is obtained by means of fraud, wilful mistreatment or suppression of facts. 7. The impugned SCN does not set out the details of the nature of the alleged fraud. It also d....
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....ner's GST registration was cancelled with retrospective effect from 24.07.2019. However, no such action was proposed in the impugned SCN. 11. It is apparent that the impugned cancellation order has been passed in violation of the principles of natural justice and therefore, is liable to be set aside. 12. It is material to note that the petitioner had also applied for revocation of the impugned c....
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....74/- and therefore was called upon to produce documents e.g. bank statements, ITC ledger, E-Way bills, invoices to verify the genuineness of the supplies received and made. 14. The petitioner responded to the SCN on 06.07.2023. However, the petitioner's application for revocation of the impugned cancellation order was rejected by an order dated 05.06.2024 on the ground that the replies submitted ....