https://www.taxtmi.com/caselaws?id=761533 The HC dismissed a writ petition challenging a show cause notice for GST registration cancellation. The petitioner company contested respondent's jurisdiction to initiate proceedings under Section 29(2)(a) of CGST Act, 2017, based on trade name discrepancy with another entity. The court held that the tax authority possessed requisite jurisdiction to inquire into registration cancellation and issue notices, even if the cited legal provision contained errors. The court ruled it premature to interfere at the show cause notice stage, emphasizing that such notices provide opportunity for clarification and response. The petitioner was directed to appear before the authority to file reply, with orders to be passed expeditiously according to law. en-us Tue, 22 Oct 2024 00:00:00 +0530 Tue, 01 Jul 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761533 The HC dismissed a writ petition challenging a show cause notice for GST registration cancellation. The petitioner company contested respondent's jurisdiction to initiate proceedings under Section 29(2)(a) of CGST Act, 2017, based on trade name discrepancy with another entity. The court held that the tax authority possessed requisite jurisdiction to inquire into registration cancellation and issue notices, even if the cited legal provision contained errors. The court ruled it premature to interfere at the show cause notice stage, emphasizing that such notices provide opportunity for clarification and response. The petitioner was directed to appear before the authority to file reply, with orders to be passed expeditiously according to law. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761533