Spinns International Vs Pr. Commissioner of Goods And Service Tax (Delhi High Court)
A plain reading of the show cause notice proposing GST registration cancellation indicates that the reason for the proposed action was stated to be “Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed”.
We are at a loss to understand as to how any person could respond to the said allegation. Clearly, the show cause notice does not specify any allegation, which is capable of being responded to. It is settled law that the purpose of the show cause notice is to enable the noticee to meet the allegations on the basis of which an adverse action is proposed. Tested on the said anvil, it is clear that the impugned show cause notice is bereft of any reasons and is issued in a mechanical manner without any application of mind.
We are of the view that the impugned show cause notice cannot be considered as a show cause notice at all.
The petitioner’s registration was cancelled by an impugned order dated 11.10.2022. The petitioner, understandably, did not respond to the impugned show cause notice. The petitioner’s registration was cancelled on the ground that the petitioner had neither appeared for a personal hearing nor submitted any reply.
