Order Date – 07 June 2023

Parties: Sarvoday Impex Vs Union of India

Facts – 

• The Petitioner, Sarvoday Impex, was issued with a show cause notice dated 06.01.2023 in Form of GST REG-17/31 simply stating that the reason for issuance of notice (as in case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts).

Issue – 

• Whether the show cause notice is valid?

Order – 

• The Divisional Bench of Hon’ble High Court observed that from the show cause notice it is clear that the respondents have not provided in details to the petitioner, how the petitioner has committed fraud, wilful misstatement or suppression of facts; while obtaining the registration, no documents were supplied to the petitioner along with the said show-cause notice.
• Further, the present matter is squarely covered by the decision of this court in the case of Aggrawal Dyeing therefore, the impugned show-cause notice deserves to be quashed and set aside on the similar grounds.
• However, liberty is granted to the respondent authorities to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the petitioner and to pass appropriate order in accordance with law.

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