2024 (10) TMI 1310

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....eya Lamba, Adv. CM APPL. 57365/2024 Exemption allowed, subject to all just exceptions. Application shall stand disposed of. W.P.(C) 13706/2024 1. The writ petitioner is aggrieved by the cancellation of its registration in terms of the impugned order dated 04 July 2023. It becomes pertinent to note that the aforesaid order was preceded by what is termed to be a Show Cause Notice ['SCN'] dated 1....

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....te that your registration stands suspended with effect from 16/06/2023 Place: Delhi Date: 16/06/2023" 2. The petitioner was thereafter served with the impugned final order dated 04 July 2023 which reads as follows:- "Order for Cancellation of Registration This has reference to show cause notice issued dated 16/06/2023. The effective date of cancellation of your registration is 10/04/20....

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....ate conclusion which has come to be drawn and recorded, namely, that the petitioner had violated the provisions of the Goods and Services Tax Act, 2017 ['GST Act'] or the Goods and Services Tax Rules, 2017 ['GST Rules'] framed thereunder. 4. The SCN is gloriously silent with respect to the provisions of the GST Act which are alleged to have been violated or infringed. The aforesaid position remai....