2026 (4) TMI 495

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....aud, wilful misstatement, or suppression of facts. The said show cause notice read as follows: Show Cause Notice for Cancellation of Registration 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. In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts. You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice. You are hereby directed to appear before the undersigned on 19/10/2022 at 12:10 PM. If you fail to furnish a reply within the stipulated date or fail to appear for personal ....

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....ithout prejudice to any amount that may be found to be payable by you on submission of final return furnished by you. You are required to pay the following amounts on or before failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Integrated Cess Total     Tax/UT Tax Tax     Tax 0 0 0 0 0.0 Interest 0 0 0 0 0.0 Penalty 0 0 0 0 0.0 Others 0 0 0 0 0.0 Total 0.0 0.0 0.0 0.0 0.0 3. The learned Advocate for the petitioner submits that there are serious inconsistencies between the allegations contained in the....

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....ion shall be subject to such conditions and restrictions, as may be prescribed.] (3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act. 5. Upon perusal of the record, it reveals that the show-cause notice is nothing but a cyclostyled notice issued by the concerned authority. We are constrained to observe that the responsible authority has not even adverted to the contents of the show-cause notice nor to the reply filed by the petitioner while passing the impugned order. The show-cause notice and the impugned order disclose serious discrepa....