2023 (6) TMI 747

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..... eft of any specific reasons that could be addressed by the petitioner - It is well-settled that the Show Cause Notice is required to set out the relevant material in order to enable the noticee to meaningfully respond to the same. In the present case, the Show Cause Notice was short of necessary requirements of the Show Cause Notice as it did not contain any specific allegation that could be addre .....

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..... ed the present petition, inter alia, impugning a Show Cause Notice dated 20.05.2023, whereby the petitioner was called upon to show cause as to why his GST registration not be cancelled. The Show Cause Notice also records that the petitioner s GST registration is suspended with effect from 20.05.2023. 6. The only reason indicated in the Show Cause Notice for proposing the said action reads as unde .....

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