Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

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.

View Source

 


 

You may also like:

  1. Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify...

  2. Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions...

  3. The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

  4. Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling...

  5. The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can...

  6. SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving...

  7. The impugned show cause notice (SCN) for cancellation of GST registration was cryptic and failed to clearly outline the reasons, thereby violating principles of natural...

  8. Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

  9. Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders...

  10. The Delhi High Court considered the retrospective cancellation of GST registration of the petitioner. The court found that the Show Cause Notice (SCN) and the impugned...

  11. Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

  12. Retrospective cancellation of GST registration was challenged due to lack of adequate reasons provided for cancellation and violation of principles of natural justice....

  13. Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule...

  14. Rejection of the petitioner's application for revocation of the cancellation order of GST registration. The key points are: the show cause notice (SCN) did not propose...

  15. The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding...

 

Quick Updates:Latest Updates