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GST - Highlights / Catch Notes

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Defective show cause notice lacking minimum details to establish ...


Defective notice sans details invalidated registration cancellation. High Court upheld natural justice principles.

Case Laws     GST

July 17, 2024

Defective show cause notice lacking minimum details to establish adverse material received post specified date. Cancellation of registration and order-in-original set aside by High Court due to violation of principles of natural justice. Petition disposed, allowing opportunity for issuance of appropriate show cause notice to meet ends of justice.

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