https://www.taxtmi.com/article/detailed?id=16439 A show cause notice under Section 73 of the CGST Act must disclose specific details and the basis of allegations relating to tax short payment or wrong ITC availment. Mere recital of broad assertions such as excess ITC, mismatch in returns, or undischarged liability, without particulars, working, or supporting material, is vague and non-specific. Such a notice fails to inform the assessee of the case to be met and does not satisfy the requirement of natural justice. en-us Mon, 18 May 2026 08:44:51 +0530 Mon, 18 May 2026 08:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16439 A show cause notice under Section 73 of the CGST Act must disclose specific details and the basis of allegations relating to tax short payment or wrong ITC availment. Mere recital of broad assertions such as excess ITC, mismatch in returns, or undischarged liability, without particulars, working, or supporting material, is vague and non-specific. Such a notice fails to inform the assessee of the case to be met and does not satisfy the requirement of natural justice. Articles Goods and Services Tax - GST Mon, 18 May 2026 08:44:51 +0530 https://www.taxtmi.com/article/detailed?id=16439