VIBHU BAKHRU, J. (ORAL)

1. Issue notice.

2. The learned counsel for the respondents accepts notice.

3. The petitioner has filed the present petition being aggrieved by the cancellation of its Goods and Services Tax (GST) registration in terms of the order dated 05.04.2021 (hereafter the impugned cancellation order). The impugned cancellation order was issued pursuant to the Show Cause Notice dated 26.03.2021 (hereafter the SCN).

4. The only reason set out in the SCN reads as under:-

“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.”

5. The petitioner was called upon to furnish a reply to the SCN within a period of seven working days from the date of service of the SCN. The petitioner was also put to notice that if it fails to appear for a personal hearing on the appointed date and time, the case would be decided ex parte. However, the SCN did not state any appointed date, time or venue for the petitioner to appear for the personal hearing. In addition to the above, the petitioner’s GST registration was also suspended