2020 (1) TMI 1165

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..... ner has drawn our attention to the said notice which does not clearly state whether the same has been issued on account of non-payment of tax; short payment of tax; erroneous refund of tax or; availment of erroneous input tax credit and its utilisation. All that emerges is that the petitioner s registration under the GST Act has been cancelled and consequently, notice has been issued. The impug .....

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..... grievance of the petitioner is that the impugned show cause notice is vague and does not, contain any specific allegation against the petitioner and does not discloses as to on what basis the respondents are claiming the amount as demanded. The counsel for the petitioner has drawn our attention to the said notice which does not clearly state whether the same has been issued on account of non-paym .....

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