Cancellation of registration order should be reasoned(Pdf Attach)
Cases covered:
M/S FREQUENT LOGISTICS SERVICES PVT. LTD versus COMMISSIONER GOODS AND SERVICE TAX DEPARTMENT AND ORS
Facts of the cases:
A SCN was sent to the appellant for cancellation of their registration. The appellant didn’t appear for the hearing. Thus an order for the cancellation of registration wa spassed by the department with following
“1. Reply not receive. Hence, the registration Suo Moto cancelled.”
The taxpayer approached the court for restoration of registration
Observations & Judgement of the court:
The court rejected the cancellation order.
The present petition is allowed solely on the ground that the Show Cause Notice falls short on the standards required of a Show Cause Notice. At the least, the Show Cause Notice must clearly indicate the reasons for which an adverse order is proposed to be passed in order for the noticee to respond to the same
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