-Rejection of Application of New Registration on account of alleged short payment of tax in the earlier registration
-SCN to indicate as to what fraud is alleged to have been committed and which statement made by petitioner was alleged to be a misstatement; and which fact was suppressed by the petitioner.
-SCN did not clarify whether registration was proposed to be cancelled on account of fraud or wilful misstatement or suppression of facts as all three reasons indicated.
-order of provisional attachment ceases to subsisT on Passing of Final assessment order under section 74,
-Nature and complexity of the acts and the interest of revenue to be considered before passing an order for Audit under Section 66
Gopal Selvam v.
Petitioner failed to file returns in time and therefore, the petitioner's registration was cancelled on 25.01.2022. Thereafter, petitioner had filed returns for the entire
SCN to indicate as
Impugned order was passed pursuant to SCN which indicated that petitioner's GST Registration was proposed to be cancelled for the reason that "In case,
SCN did not clarify
Petitioner was issued a SCN proposing to cancel GST registration on the ground that it was obtained by 'fraud, wilful misstatement or suppression of facts'.
Order of provisional
Rina Jaiswal v.
Petitioner's bank accounts and properties of petitioner were provisionally attached vide orders dated 15-7-2022 under section 83 of CGST Act. Subsequently
Rajkamal & Co. v.
It was contended by the petitioner that competent authority before passing an order for Special Audit under Section 66, with prior approval of the Commissioner,