https://www.taxtmi.com/article/detailed?id=11201 A one line, non reasoned SCN uploaded on the GST portal that lacked particulars, proof of service, issuer identification and any meaningful time for personal hearing rendered the cancellation process procedurally flawed; where spot verification did not establish fraud reliably, the administrative power to cancel under Section 29 and Rule 22(1) requires an intelligible, reasoned SCN and a reasonable opportunity to be heard before cancellation can be sustained. en-us Tue, 14 Mar 2023 10:22:30 +0530 Tue, 14 Mar 2023 10:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11201 A one line, non reasoned SCN uploaded on the GST portal that lacked particulars, proof of service, issuer identification and any meaningful time for personal hearing rendered the cancellation process procedurally flawed; where spot verification did not establish fraud reliably, the administrative power to cancel under Section 29 and Rule 22(1) requires an intelligible, reasoned SCN and a reasonable opportunity to be heard before cancellation can be sustained. Articles Goods and Services Tax - GST Tue, 14 Mar 2023 10:22:30 +0530 https://www.taxtmi.com/article/detailed?id=11201