GST registration cannot be suspended for more than 2 months on the basis of SCN lacking any reason or fact

GST registration cannot be suspended for more than 2 months on the basis of SCN lacking any reason or fact https://www.taxtmi.com/article/detailed?id=10263 Suspension of registration under the GST framework requires the proper officer to possess and record material facts and reasons supporting a belief that cancellation is warranted; a show cause notice that omits relevant facts, reasons or supporting documents cannot validly underpin a suspension and must be corrected by restoring registration and, if necessary, issuing a fresh notice that sets out material particulars and reasons so proceedings conform to the prescribed procedural timeframe. en-us Fri, 11 Feb 2022 09:39:48 +0530 Fri, 11 Feb 2022 09:39:48 +0530 TaxTMI RSS Generator GST registration cannot be suspended for more than 2 months on the basis of SCN lacking any reason or fact https://www.taxtmi.com/article/detailed?id=10263 Suspension of registration under the GST framework requires the proper officer to possess and record material facts and reasons supporting a belief that cancellation is warranted; a show cause notice that omits relevant facts, reasons or supporting documents cannot validly underpin a suspension and must be corrected by restoring registration and, if necessary, issuing a fresh notice that sets out material particulars and reasons so proceedings conform to the prescribed procedural timeframe. Articles Goods and Services Tax - GST Fri, 11 Feb 2022 09:39:48 +0530 https://www.taxtmi.com/article/detailed?id=10263