https://www.taxtmi.com/article/detailed?id=16273 A show cause notice under GST must be specific, reasoned, and supported by the material relied upon, because it forms the foundation of adjudication and must give the assessee a real opportunity to meet the allegations. A notice that merely states conclusions or figures without disclosing the basis of computation, the relevant transactions, or the supporting documents does not satisfy statutory and natural justice requirements. A notice founded on an incorrect factual premise is also vulnerable, and a vague, unsupported, factually incorrect notice is unsustainable in law. en-us Fri, 24 Apr 2026 09:43:36 +0530 Fri, 24 Apr 2026 09:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16273 A show cause notice under GST must be specific, reasoned, and supported by the material relied upon, because it forms the foundation of adjudication and must give the assessee a real opportunity to meet the allegations. A notice that merely states conclusions or figures without disclosing the basis of computation, the relevant transactions, or the supporting documents does not satisfy statutory and natural justice requirements. A notice founded on an incorrect factual premise is also vulnerable, and a vague, unsupported, factually incorrect notice is unsustainable in law. Articles Goods and Services Tax - GST Fri, 24 Apr 2026 09:43:36 +0530 https://www.taxtmi.com/article/detailed?id=16273