TaxTMI 
TaxTMI 
2026 (9) TMI 1359
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.... respondent No.1 and the order dated 17.04.2026 passed in form GST REG-19 cancelling the registration of the present petitioner. Brief facts:- 2. The M/s. Khodal Infra Buildsquare LLP is having GSTIN: 24ABCFK3129P1Z5 since 07.01.2025 and is engaged in the business of construction and is a government contractor. 2.1 The petitioner was issued a show cause notice dated 13.08.2025 calling upon him as to why the Goods and Services Tax (for short 'GST') registration is not required to be cancelled on the ground that it has been obtained by means of fraud/willful misstatement or suppression of facts. This notice has been issued under Section 29(2)(e) of the Central Goods and Services Tax Act, 2017 (for short 'the Act') by Superintendent, ....
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....ed 06.04.2026 and the order dated 17.04.2026 are required to be quashed and set aside since for the very same allegation/reason which was assigned earlier in the show cause notice issued on 13.08.2025 on the basis of the identical letter and contents of Deputy Director, Directorate General of GST Intelligence dated 12.08.2025, the proceedings were dropped vide order dated 02.09.2025. 3.1 He has also submitted that in fact by way of an affidavit-in-reply the respondents have tried to build out a new case against the petitioner about fraudulent availment and passing of the Input Tax Credit (for short 'ITC') from various firms for which the show cause notice has not been issued, and in fact the show cause notice has been issued by alleging ....
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....ed show cause notice and order is required to be quashed and set aside and matter is required to be remanded to the authorities since the petitioner has never been called upon to show cause and explain the alleged fraudulent availment and passing of the ineligible ITC from the various firms as referred into the impugned order. Interestingly the petitioner has been issued two show cause notices; first on 13.08.2025 and second on 06.04.2026 by alleging that he had obtained the GST registration by means of fraud, willful misstatement or suppression of facts. Both the show cause notices are premised on the identical reason and also on identical letter dated 12.08.2025, at first instant and second dated 06.04.2026 written by the Deputy Director,....