https://www.taxtmi.com/caselaws?id=443708 Delhi HC set aside a show-cause notice blocking petitioner's Input Tax Credit for being vague and lacking specific reasons for demand. The court held that the notice was a mechanical reproduction of statutory provisions without proper justification. The proper officer failed to state specific reasons for raising demand as required by principles of natural justice. The circular cited could not permit mechanical creation of demands without valid grounds. Since the notice contained no meaningful allegations and was incapable of eliciting proper response, proceedings were quashed and petition disposed of. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443708 Delhi HC set aside a show-cause notice blocking petitioner's Input Tax Credit for being vague and lacking specific reasons for demand. The court held that the notice was a mechanical reproduction of statutory provisions without proper justification. The proper officer failed to state specific reasons for raising demand as required by principles of natural justice. The circular cited could not permit mechanical creation of demands without valid grounds. Since the notice contained no meaningful allegations and was incapable of eliciting proper response, proceedings were quashed and petition disposed of. Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443708