JUDGMENT

Sanjeev Sachdeva, J. (Oral)

1. Petitioner impugns order dated 28.07.2023, whereby GST registration of the petitioner was cancelled with effect from 05.12.2022. Vide Show Cause Notice dated 17.04.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:

"Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax."

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 utiliza