https://www.taxtmi.com/highlights?id=74617 Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation on which the authority proposes to initiate an action/proceeding so as to enable the noticee to deal with such allegation effectively - In the case on hand, the authorities travelled beyond the show cause notice while passing the impugned order. - It directed the revocation of both the cancellation order and the show cause notice, allowing for the possibility of issuing a new show cause notice in compliance with legal standards. en-us Sat, 03 Feb 2024 08:27:00 +0530 Sat, 03 Feb 2024 08:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74617 Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation on which the authority proposes to initiate an action/proceeding so as to enable the noticee to deal with such allegation effectively - In the case on hand, the authorities travelled beyond the show cause notice while passing the impugned order. - It directed the revocation of both the cancellation order and the show cause notice, allowing for the possibility of issuing a new show cause notice in compliance with legal standards. Highlights GST Sat, 03 Feb 2024 08:27:00 +0530 https://www.taxtmi.com/highlights?id=74617