[#item_cont% 04.11.2024
1. This petition has been preferred impugning the order dated 09
July 2024 in terms of which the registration of the writ petitioner
under the Central Goods and Services Tax Act, 20171 has come to
be cancelled with retrospective effect from 08 October 2022.
2. As we read the impugned Show Cause Notice2 which had
preceded the final order of cancellation, we find the same had alleged
a violation of Section 29 (2)(e) of the CGST Act with it being asserted
that the registration under the CGST Act had been obtained by means
of fraud, wilful mis-statement or suppression of facts. The other
reasons which were assigned in that SCN merely read as “others”. ent]
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