VIBHU BAKHRU, AMIT MAHAJAN
Cuthbert Oceans Llp – Appellant
Versus
Superintendent of CGST Range 109 Division Rohini – Respondent
JUDGMENT
Vibhu Bakhru, J.
1. Issue notice.
2. Mr. Harpreet Singh, learned counsel appearing for the respondent accepts notice.
3. The petitioner has filed the present petition, inter alia, impugning the show-cause notice dated 09.05.2023 (hereafter `the impugned show-cause notice') calling upon the petitioner to show cause as to why its registration should not be cancelled, as well as the order dated 29.05.2023 (hereafter `the impugned order') passed pursuant to the impugned show-cause notice.
4. The respondent issued the impugned show-cause notice proposing to cancel the petitioner's registration for the following reasons:
"Section 29(2)(e)-registration obtained by means of fraud, willful misstatement or suppression of facts"
5. Apart from the aforesaid reason, the impugned show-cause notice did not disclose any other reason or particulars for proposing the adverse action against the petitioner. The petitioner was called upon to furnish a reply to the impugned show-cause within a period of seven days from the date of service of the impugned show-cause notice; it further directed the petitioner to appear before the respondent on 11.05.2023 at 01:00 PM.
6. The petitioner filed a
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