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of <h1>Company Issued Show Cause Notice Under GST Act Section 63 for Failing to Register; Must Justify Tax Liabilities.</h1> A Show Cause Notice under section 63 of the GST Act is issued to a company or individual for failing to register and fulfill tax obligations as required by the Act. The notice may also address situations where registration was canceled under section 29(2), requiring the recipient to justify why tax liabilities and penalties should not be imposed. The recipient must appear before the designated authority on the specified date and time to respond. The notice references amendments made by Notification No. 32/2021 - Central Tax, dated August 29, 2021.
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