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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST practitioner show-cause notice requires response within days and personal appearance or face ex parte decision.</h1> Show-cause procedure for cancellation of a GST practitioner's certificate of enrolment is initiated where alleged misconduct is specified. The notice requires the practitioner to submit a written response within a stipulated number of days and to appear for a personal hearing on a specified date and time. Failure to reply or to attend the hearing authorises the authority to decide the matter ex parte on available records, and the form records signature, designation and reference particulars.

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