https://www.taxtmi.com/article/detailed?id=11361 A formatted show cause notice that retains irrelevant particulars and does not specify the contraventions charged fails to meet statutory and natural justice requirements. A summary of the show cause notice must accompany the notice and detail the alleged breaches; issuing a summary order in rapid succession without affording an opportunity to reply compounds the procedural defect. Such foundational defects render subsequent summary action procedurally unsound and require reinitiation of proceedings with a properly particularised notice. en-us Thu, 27 Apr 2023 10:49:42 +0530 Thu, 27 Apr 2023 10:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11361 A formatted show cause notice that retains irrelevant particulars and does not specify the contraventions charged fails to meet statutory and natural justice requirements. A summary of the show cause notice must accompany the notice and detail the alleged breaches; issuing a summary order in rapid succession without affording an opportunity to reply compounds the procedural defect. Such foundational defects render subsequent summary action procedurally unsound and require reinitiation of proceedings with a properly particularised notice. Articles Goods and Services Tax - GST Thu, 27 Apr 2023 10:49:42 +0530 https://www.taxtmi.com/article/detailed?id=11361