SATENDRA Vs. SUPERINTENDENT CIRCLE

JUDGEMENT

(1.) Petitioner impugns order dtd. 28/7/2023, whereby GST registration of the petitioner was cancelled with effect from 5/12/2022. Vide Show Cause Notice dtd. 17/4/2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:-

(2.) We may note that though the Show Cause Notice states that invoice or bill has been issued by the petitioner without supply of goods and/or services leading to wrongful availment or utilization of input tax credit or refund of tax. No particulars or details have been mentioned in the Show Cause Notice. There is no reference to any invoice or bill which the petitioner is alleged to have issued without making any supplies. It appears that the Show Cause Notice extracts the reason in a standard format as there are several other options mentioned in the reason i.e. "without supply of goods and/or services" and "leading to wrongful availment or utilization of input tax credit or refund of tax".

(3.) It appears that the respondents are using a template for issuing said notices without providing any particulars. There is no clarity as to whether the petitioner has issued invoices or bills without supply or the action of the petitioner has led to wrongful availment or utilization of input tax credit or refund of tax.