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GST - Highlights / Catch Notes

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Cancellation of petitioner's registration - vague SCN - The ...


High Court Restores GST Registration Canceled Due to Vague Show-Cause Notice Lacking Essential Details and Proper Identification.

July 17, 2023

Case Laws     GST     HC

Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause notice - these defects themselves are sufficient to strike down the notice at the threshold. - Further, this is not the first occasion where these type of show-cause notices are being issued by the concerned authorities without clearly mentioning the reason for issuing such notice and without mentioning the particulars of issuing authority. - GST registration restored - HC

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