Impugned show cause notice for cancellation of GST registration ...
Deficient show cause notice on GST registration cancellation quashed for lack of specificity.
Case Laws GST
August 22, 2024
Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule without specifying invoices/bills issued without supply of goods or services. Purpose of show cause notice is to enable response to allegations, which is rendered meaningless without specifics. Impugned notice fails to meet requisite standards, liable to be set aside. Respondents directed to restore petitioner's GST registration forthwith. Petition disposed of.
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