The Delhi High Court directed to issue materials as there was issuance of show cause notice ( SCN ) cancelling GST registration without any cogent reason.
The Petitioner impugned the Show Cause Notice dated 18.01.2024, whereby, petitioner has been put to notice as to why its GST registration should not be cancelled for the following reasons:- “Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts”.
The counsel for the respondents has produced the screen shots of the portal and the inspection report and that the petitioner was not found existing at the said premises.
The show cause notice was issued to the petitioner on 18.01.2024. However, the notice does not specify any cogent reason. The show cause notice requires the petitioner to appear before the undersigned i.e. authority issuing the notice. Notice does not give the name of the officer or place or time where the petitioner has to appear.
A Division Bench of Justice Sanjeev Sachdeva and Ravinder Dudeja observed that “In view of the peculiar facts and circumstances of the case, the petition is disposed of directing the respondents to provide, within one week, all the material to the petitioner in support of the Show Cause Notice. On the receipt of the said material, petitioner shall file a reply within one week thereof. Respondent thereafter shall adjudicate the Show Cause Notice within a maximum period of two weeks.”
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