https://www.taxtmi.com/caselaws?id=451119 Delhi HC set aside a defective GST show cause notice and the accompanying Form GST REG 31 because the notice failed to specify the precise allegation of fraud, wilful misstatement, or suppression of facts, omitted the issuing authority's name, designation and signature, and did not annex the referenced documents. The court also held that Form GST REG 31 could not replace a valid notice and that service was contrary to Rule 21A of the CGST Rules, 2017 because it was not uploaded on the common portal or sent by e-mail. Fresh notice was permitted in accordance with law, after a personal hearing. en-us Thu, 14 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451119 Delhi HC set aside a defective GST show cause notice and the accompanying Form GST REG 31 because the notice failed to specify the precise allegation of fraud, wilful misstatement, or suppression of facts, omitted the issuing authority's name, designation and signature, and did not annex the referenced documents. The court also held that Form GST REG 31 could not replace a valid notice and that service was contrary to Rule 21A of the CGST Rules, 2017 because it was not uploaded on the common portal or sent by e-mail. Fresh notice was permitted in accordance with law, after a personal hearing. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451119