2026 (2) TMI 649

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....t No. 4. ORDER Heard Ms. Yammanuru Siri Reddy, learned counsel appearing for the petitioner; Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), duly assisted by Ms. Pravallika, learned counsel, appearing for respondents No. 1 to 3 and Mr. B. Mukherjee, learned counsel representing Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India, for respondent No. 4. 2. The impugned show cause notice for cancellation of registration dated 17.12.2025 in Form GST REG-17 has been challenged by the petitioner inter alia on the ground that it does not contain the contents of the charges to which the petitioner has to reply; that it is issued on the dictates of a superior officer ....

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....nd, learned Senior Standing Counsel for CGST submits that the petitioner has understood the contents of the charges from the supporting documents annexed to the show cause notice, which allege violation of Rule 21(e) of Central Goods and Services Tax Rules, 2017 (for short 'the Rules'), by availment of Input Tax Credit (ITC) in violation of the provisions of Section 16 of the Act and the Rules made thereunder and furnished two replies, the first one in Form GST REG-18 (Annexure P.16) and the second one dated 25.12.2025 (annexure P.17) wherein all the allegations relating to availment of ITC from non-existent suppliers have been properly replied to by the petitioner. In such circumstances, interference by this Court at the stage of show caus....