https://www.taxtmi.com/caselaws?id=757329 A show cause notice proposing cancellation of GST registration must set out a clear factual basis and identify the specific invoice, bill or transaction alleged to be in breach; a notice that merely reproduces Rule 21(b) without particulars does not enable an effective reply and is legally unsustainable. On that footing, the notice was set aside and the suspension of registration was revoked with restoration of GST registration, while leaving the proper officer free to start fresh proceedings in accordance with law if warranted. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 23:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757329 A show cause notice proposing cancellation of GST registration must set out a clear factual basis and identify the specific invoice, bill or transaction alleged to be in breach; a notice that merely reproduces Rule 21(b) without particulars does not enable an effective reply and is legally unsustainable. On that footing, the notice was set aside and the suspension of registration was revoked with restoration of GST registration, while leaving the proper officer free to start fresh proceedings in accordance with law if warranted. Case-Laws GST Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757329