2025 (2) TMI 509

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....shing of the Show Cause Notice [hereinafter "SCN"] dated 24th November, 2023 and the subsequent cancellation of the GST registration of the Petitioner dated 7th December, 2023. 3. This is the second round of SCNs being issued to the Petitioner. In the first round, a SCN was issued on 18th August, 2023, wherein the ground raised was as under: "Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. OTHER STATE REFERENCE VIDE LETTER DATED 08-08-2023 REGARDING SUSPICIOUS PURCHASE." 4. In the above SCN, the Petitioner was given a date for appearance on 29th August, 2023 at 11:30 AM. Pursuant to the SCN, the Petitioner is said to have filed a....

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.... registration is sought to be cancelled; (ii) the CGST Delhi East letter No. 5312 dated 22nd November, 2023 which the Respondent No. 3/Department relies on in the impugned SCN was also not served upon the Petitioner. 9. The ld. Counsel for the Petitioner submits that a two-line reply was filed by the Petitioner, but the same has not been considered. Lastly, it is submitted that no date or time for a personal hearing was mentioned in the impugned SCN and neither was any hearing fixed subsequently. Thus, the entire procedure that has been adopted is violative of the Principles of Natural Justice. 10. The ld. Counsel appearing for the Respondent No. 3 submits that the reply was not filed by the Petitioner, hence, the hearing may not have b....