https://www.taxtmi.com/caselaws?id=433384 A GST show cause notice must state the alleged contraventions with precision and cannot be sustained if issued in a vague, standard-form manner that fails to disclose the basis of liability. Such deficiency violates fair procedure and natural justice, so the consequent demand proceedings are liable to be quashed. The availability of an appellate remedy does not bar writ jurisdiction where the challenge is to a foundational defect in the notice and the noticee has been denied a meaningful opportunity to defend. The impugned notice and consequential proceedings were set aside, with liberty to initiate fresh proceedings from the stage of a lawful notice. en-us Tue, 24 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433384 A GST show cause notice must state the alleged contraventions with precision and cannot be sustained if issued in a vague, standard-form manner that fails to disclose the basis of liability. Such deficiency violates fair procedure and natural justice, so the consequent demand proceedings are liable to be quashed. The availability of an appellate remedy does not bar writ jurisdiction where the challenge is to a foundational defect in the notice and the noticee has been denied a meaningful opportunity to defend. The impugned notice and consequential proceedings were set aside, with liberty to initiate fresh proceedings from the stage of a lawful notice. Case-Laws GST Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433384