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D.M. TRADERS vs. UNION OF INDIA AND OTHER
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
VIPIN CHANDRA DIXIT
Pet. Counsel
Abhishek Kumar Tripathi
Res. Counsel
Krishna Agarawal
Ugrasen Kumar Pandey

Petitioner / Applicant

D.M. TRADERS
Respondent UNION OF INDIA AND OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 21, 2022
Order No.

Writ Tax No. - 1342 of 2022

Citation

2022(10) TAXREPLY 6513
Original Order
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ORDER

Heard learned counsel for the petitioner. Sri Krishna Agarwal, learned Advocate has put in appearance on behalf of respondent no. 2. The present petition is directed against the show cause notice dated 18.08.2022, whereby, the petitioner has been called upon to explain as to why proceeding for cancellation of registration be not initiated against him. The show cause notice also records that the registration of the petitioner has been suspended w.e.f.18.08.2022. It is sought to be submitted by learned counsel for the petitioner that no reason has been provided in the show cause notice as to why the proceeding for cancellation of registration under the CGST Act is sought to be initiated against the petitioner. The show cause notice lacks in all material details so as to enable the petitioner to submit proper reply to the same. Reliance has been placed on the decision of the Apex Court in the case of Commissioner of Central Excise, Bungalore vs. Brindavan Beverages (P.....

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