2024 (9) TMI 603

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....USTICE SACHIN DATTA For the Petitioner Through: Mr. Priyanka Goel, Advocate. For the Respondents Through: Advocate (appearance not given). VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 05.03.2024 (hereafter the impugned SCN) whereb....

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....ase specify) - i. Your address of Principal Place of business (PPoB) is vague/ incomplete and could not be located. Please submit documentary evidence to prove your existence at PPoB. ii. You have shown huge turnover of Rs. 24.19 Cr in just two months of your registration with 100% GST payment from ITC amounting to Rs. 4.29 Cr. Please submit documentary evidence substantiating ge....

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.... respond to the allegations on the basis of which the petitioner's GST registration has been cancelled. 9. It is seen that the impugned SCN, whereby the petitioner was called upon to show cause why its GST registration not be cancelled, did not set out any intelligible reasons. It merely reproduced the provisions of Section 29(2)(e) of the Central Goods and Services Tax Act, 2017 (hereafter the....

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....mpugned cancellation order, clearly sets out two reasons for rejecting the said application and for sustaining the impugned cancellation order. The first being that, the petitioner's address of its principal place of business was vague/incomplete and could not be located. And the second was that, the petitioner had shown huge turnover within a period of two months and the entire GST was paid by av....