TaxTMI 
TaxTMI 
2024 (9) TMI 302
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....ice for cancellation of registration cum suspension order dated 22.03.2024, contained as Annexure no.1 to the writ petition, in the interest of justice." 3. We have heard Sri Anindya Shastri, learned counsel appearing for opposite parties no.2 and 3 specifically on the query put by the Court in its order passed earlier on 22.04.2024. The order dated 22.04.2024 is a detailed order, which is being quoted herein-below:- "1. The contention raised before us is that no reasons have been assigned in the impugned order requiring the petitioner to show cause for cancellation of registration. Further contention is that even for suspension as per Section 29(2) of the Central Goods and Service Tax Act, 2017 read with Rule 21-A(2) of the rules made t....
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....how cause notice does not comply the statutory requirement and is bereft of any prima facie reason and material in support thereof then it would be very difficult to support the submission of Shri Seth, however, we keep this question open for consideration on the next dates after he satisfies us that documentary proof in respect of the show cause notice were uploaded and provided to the petitioner and also that the recitals in the notice are sufficient in terms of the statutory provisions for asking the petitioner to show cause for such cancellation of registration. 4. Let Shri Seth, seek instructions specifically with regard to the documents referred in the last line of the show cause notice dated 22.03.2024 whether they were uploaded on....
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....ng in the firm for the past two years and he had never seen any trading being done in iron or paper scrap. There were huge mismatches between amount of inward and outward supplies. The inward supply shown by the petitioner is of Rs. 8,87,37,536/-, whereas the outward supply is to the tune of Rs. 26,10,90,756/-. The description given in the e-way bills and the tax invoices show that the petitioner is dealing with waste and scrap paper, iron waste and scrap and also waste and scrap of plastic. The outward supplies of M/s Baba Industries have also been found to be either non-existent upon verification or have been found to be operated by Deepanshu Srivastava and his associates. Search operations having been carried out on 30.01.2024 on the pri....
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....ocuments which have been referred to containing specific details as mentioned in the show cause notice dated 22.03.2024. Such documents have not been supplied till date. 10. It has been submitted by the learned counsel for the petitioner that petitioner is running two services and five businesses registered under the same GSTN and he has two places of business and that initially the petitioner was registered for trading in FMCG products, but later on, he had filed an application for amendment in registration and for adding and changing the principal place of business i.e. Dewa Road, Barethi, Gadia, Barabanki and the amendment was allowed by the competent officer under the Central Goods and Service Act. Learned counsel for the petitioner ha....
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....wilful misstatement and it did not provide any clue as to the facts which were allegedly suppressed by the petitioner. The petitioner had responded to the said show cause notice denying all the allegations. The petitioner had also submitted that it had no clue as to why its GST registration was sought to be cancelled and having been obtained by fraud, wilful misstatement or suppression of facts. Since specific ground for such proposed action was not provided and no further information was given to the petitioner, the order of cancellation of the petitioner's GST registration was set aside. 14. We find from the order passed by the Delhi High Court that the petitioner had challenged the final order dated 29.05.2023, by which the petition....