GST Registration not to be cancelled based on vague SCN issued by Revenue Department

GST Registration not to be cancelled based on vague SCN issued by Revenue Department https://www.taxtmi.com/article/detailed?id=12438 Cancellation of GST registration based on a show cause notice that did not specify alleged invoices or the supporting material and where no inquiry was conducted is procedurally infirm. The court set aside the cancellation and directed the revenue to furnish the material relied upon for the SCN and to adjudicate the notice in accordance with law, underscoring the requirement for particularised allegations and disclosure before revoking registration. en-us Wed, 20 Mar 2024 09:39:52 +0530 Wed, 20 Mar 2024 09:39:52 +0530 TaxTMI RSS Generator GST Registration not to be cancelled based on vague SCN issued by Revenue Department https://www.taxtmi.com/article/detailed?id=12438 Cancellation of GST registration based on a show cause notice that did not specify alleged invoices or the supporting material and where no inquiry was conducted is procedurally infirm. The court set aside the cancellation and directed the revenue to furnish the material relied upon for the SCN and to adjudicate the notice in accordance with law, underscoring the requirement for particularised allegations and disclosure before revoking registration. Articles Goods and Services Tax - GST Wed, 20 Mar 2024 09:39:52 +0530 https://www.taxtmi.com/article/detailed?id=12438