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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Suspension of GST registration of petitioner - A bare perusal of ...


High Court Orders New GST Notice Due to Lack of Specific Allegations in Initial Suspension Case.

September 18, 2023

Case Laws     GST     HC

Suspension of GST registration of petitioner - A bare perusal of the show cause notice shows that no specific contraventions of GST Act or the Rules made thereunder have been alleged. The show cause notice is vague and it would be difficult for any noticee to submit a categorical reply, if contraventions are not clearly alleged. - Revenue directed to issue fresh SCN with specific allegation - HC

 

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