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GST - Highlights / Catch Notes

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Petitioner challenged show cause notice (SCN) for cancellation ...


GST registration cancellation notice challenged for unspecified allegations. Court: Though notice lacked details, clarified later. Reissuing notice unnecessary. Respond to clarified allegations.

Case Laws     GST

July 25, 2024

Petitioner challenged show cause notice (SCN) for cancellation of GST registration on ground that allegations were not specified; Court observed that while SCN did not set out allegations, respondent clarified allegations during proceedings; setting aside SCN would only require respondent to reissue notice; hence, petition disposed of, allowing petitioner to respond to clarified allegations.

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