https://www.taxtmi.com/caselaws?id=417940 A GST registration suspension cannot be sustained where the show-cause notice contains no facts, reasons, or supporting material. The Delhi HC noted that the GST framework contemplates suspension only within the prescribed period and requires cancellation proceedings to be completed within the stipulated timeframe. A notice that fails to disclose the material on which the proposed action is based also offends fair procedure. On that basis, the impugned notice was quashed and registration restored forthwith, while the authorities were permitted to issue a fresh notice setting out the relevant facts and reasons and then proceed according to law. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417940 A GST registration suspension cannot be sustained where the show-cause notice contains no facts, reasons, or supporting material. The Delhi HC noted that the GST framework contemplates suspension only within the prescribed period and requires cancellation proceedings to be completed within the stipulated timeframe. A notice that fails to disclose the material on which the proposed action is based also offends fair procedure. On that basis, the impugned notice was quashed and registration restored forthwith, while the authorities were permitted to issue a fresh notice setting out the relevant facts and reasons and then proceed according to law. Case-Laws GST Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417940