2024 (9) TMI 444

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....Services Tax (GST) registration was cancelled with retrospective effect from 01.07.2017. 2. The impugned order was passed pursuant to the Show Cause Notice dated 26.08.2021 (hereafter the impugned SCN), whereby the petitioner was called upon to show cause why its GST registration not be cancelled. The only reason set out in the impugned SCN for proposing the cancellation of the petitioner's GST registration reads as under: - "1 Collects any amount as representing the tax but fails to pay the same to the account of the Central/ State Government beyond a period of three months from the date on which such payment becomes due." 3. The petitioner was called upon to furnish its reply to the impugned SCN within a period of seven working days f....

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....ged collection and non-deposit of the tax or the transaction on which such allegation was premised. Plainly, the impugned SCN is vague and cryptic. 7. In view of the above, the impugned SCN and the impugned order are set aside. 8. The petitioner also prayed that directions be issued to the adjudicating officer to re-adjudicate / reassess the petitioner's liability for the financial years 2017-18 and 2018-19. 9. The petitioner is, essentially, aggrieved by the order dated 26.12.2023 in respect of the tax period from July, 2017 to March, 2018, and the order dated 30.04.2024 in respect of the tax period from April, 2018 to March, 2019 passed under Section 73 of the Central Goods and Services Tax Act, 2017/ the Delhi Goods and Services Tax A....