SCN does not clearly reflect reasons for proposed cancellation ...
GST cancellation notice lacked details, violating natural justice. Reasoning absent in order. Show cause notice must state allegations clearly. :
Case Laws GST
July 29, 2024
SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify allegations with necessary details to elicit meaningful response. Without details, noticee remains clueless about case to be met. Impugned order lacks reasoning for cancellation except referring to impugned SCN, violating natural justice. Impugned SCN and order set aside, petitioner's GST registration directed to be restored forthwith, petition disposed of.
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