2025 (5) TMI 1518

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....ice Vinay Saraf For the Petitioner : Shri Prenjal Shukla - Advocate For the Respondents : Shri R.D. Padharaha - Government Advocate ORDER PER: JUSTICE SANJEEV SACHDEVA 1. Petitioner seeks quashing of show cause notice dated 15.07.2022, recovery notice dated 06.07.2023 and cancellation orders dated 02.08.2022 and 30.06.2023 cancelling the registration of the petitioner with retrospec....

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....from 15.07.2022. 6. Perusal of the show cause notice dated 15.07.2022 shows that the reasons mentioned for seeking to cancel the registration is reproduction of Section 29(2) (e) of the Goods & Services Tax Act, 2017. 7. The authority has verbatim copied the provisions of the Section which state that the authority may cancel the registration, if registration has been obtained by means of fra....

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....ulated. 10. The show cause notice is completely bereft of any detail. 11. The order of cancellation of registration dated 02.08.2022 states : "This has reference to your reply dated 24.07.2022 in response to the notice to Show Cause dated 15.07.2022." 12. Thereafter is states : "Whereas no reply to notice to Show Cause has been submitted : The effective date of cancellation of your regist....

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....enerated order. 16. In view of the above, neither the show cause notice nor the order of cancellation are sustainable. 17. Since the very foundation of the proceedings i.e. show cause notice, is defective, further proceedings thereon stand vitiated. 18. In view of the above, the impugned show cause notice dated 15.07.2022 and the orders of cancellation dated 02.08.2022 and 30.06.2023 and ....