https://www.taxtmi.com/article/detailed?id=16189 GST registration cancellation proceedings based on a show-cause notice alleging availment of input tax credit from non-existent or non-operational suppliers were challenged as vague and mechanically issued. The High Court held that procedural fairness, not drafting perfection, is the governing test where the taxpayer receives supporting material and submits a detailed reply showing understanding of the allegation. It also held that communication of investigation findings by intelligence authorities does not amount to dictation, and the proper officer retains independent statutory responsibility to examine the material and pass a reasoned order. The Supreme Court dismissed the challenge and reiterated that writ petitions are ordinarily not maintainable against a mere show-cause notice. en-us Sat, 11 Apr 2026 08:56:14 +0530 Sat, 11 Apr 2026 08:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16189 GST registration cancellation proceedings based on a show-cause notice alleging availment of input tax credit from non-existent or non-operational suppliers were challenged as vague and mechanically issued. The High Court held that procedural fairness, not drafting perfection, is the governing test where the taxpayer receives supporting material and submits a detailed reply showing understanding of the allegation. It also held that communication of investigation findings by intelligence authorities does not amount to dictation, and the proper officer retains independent statutory responsibility to examine the material and pass a reasoned order. The Supreme Court dismissed the challenge and reiterated that writ petitions are ordinarily not maintainable against a mere show-cause notice. Articles Goods and Services Tax - GST Sat, 11 Apr 2026 08:56:14 +0530 https://www.taxtmi.com/article/detailed?id=16189