https://www.taxtmi.com/caselaws?id=757243 A show cause notice proposing cancellation of GST registration was unsustainable because it merely reproduced Rule 21(b) of the CGST Rules, 2017 without identifying any invoice, bill, or transaction said to involve supply without goods or services. A valid notice must set out the precise factual allegations so the noticee can respond meaningfully to the proposed adverse action. Where the notice lacks concrete particulars and does not disclose the factual basis of the charge, it fails the requirements of lawful notice. The notice was set aside and GST registration was directed to be restored. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 23:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757243 A show cause notice proposing cancellation of GST registration was unsustainable because it merely reproduced Rule 21(b) of the CGST Rules, 2017 without identifying any invoice, bill, or transaction said to involve supply without goods or services. A valid notice must set out the precise factual allegations so the noticee can respond meaningfully to the proposed adverse action. Where the notice lacks concrete particulars and does not disclose the factual basis of the charge, it fails the requirements of lawful notice. The notice was set aside and GST registration was directed to be restored. Case-Laws GST Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757243