2025 (5) TMI 1891

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....si Innovation Pvt. Ltd. under Article 226 & 227 of the Constitution of India challenging the order dated 23rd May, 2024 (hereinafter, 'the impugned order') by which the Goods and Service Tax Registration (hereinafter, 'GST Registration') of the Petitioner has been cancelled with retrospective effect from 10th May 2018. 4. The Petitioner was issued a show cause notice dated 10th March, 2023 (hereinafter, 'the SCN') in respect to the cancellation of its GST Registration. However, no reply was filed by the Petitioner to the SCN. 5. The case of the Petitioner, as per Mr. Rai, ld. Counsel for the Petitioner is that the GST registration was obtained by the Petitioner on 9th May, 2018. Thereafter, some time in September, ....

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....ear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits . Please note that your registration stands suspended with effect from 10/03/2023 As can be seen, the reason given for cancellation is as under: "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed:" 9. In the opinion of this Court, the alleged violation, as stated in the SCN is completely incomprehensible as it generally alleges non-compliance of unspecified provisions of the GST Act and Rules. There is no specific Section or Rule mentioned. In such a case, it is impossible for any assessee to figure out as to which provision has been violate....