https://www.taxtmi.com/caselaws?id=786501 Validity of a GST cancellation show cause notice was contested for failing to set out charge particulars and for seeking judicial intervention at the notice stage. The authority relied on Rule 21(e) and allegations of wrongful input tax credit with investigative annexures; the petitioner filed detailed replies demonstrating comprehension of the charges. The tribunal reasoned that annexed materials supplied factual particulars and that permitting the proper officer to consider the responses caused no substantial prejudice, so judicial interference at the notice stage was refused and the petition was dismissed with direction to decide the show cause notice on merits within two weeks. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786501 Validity of a GST cancellation show cause notice was contested for failing to set out charge particulars and for seeking judicial intervention at the notice stage. The authority relied on Rule 21(e) and allegations of wrongful input tax credit with investigative annexures; the petitioner filed detailed replies demonstrating comprehension of the charges. The tribunal reasoned that annexed materials supplied factual particulars and that permitting the proper officer to consider the responses caused no substantial prejudice, so judicial interference at the notice stage was refused and the petition was dismissed with direction to decide the show cause notice on merits within two weeks. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786501