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<h1>Liability for unregistered GST: notice to show cause seeking tax, interest and penalty and requiring appearance.</h1> Form GST ASMT-14 is a show cause notice under section 63 used where an entity liable for GST registration has failed to register or where registration was cancelled under section 29(2). The notice alleges non compliance, states brief facts and grounds, and directs the recipient to show cause why tax liability, interest and penalty should not be created and imposed, and to appear before the issuing authority on a specified date and time. The form contains amendment notes from Notification No. 32/2021 regarding inserted and omitted text.
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