Just a moment...

⚠✕
❮ Top
☎ Help
AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS
PrevPreviousNextNext

Show Cause Notice issued for cancellation of GST registration without any proper reasoning is invalid

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....how Cause Notice issued for cancellation of GST registration without any proper reasoning is invalid<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 1-2-2024<br><br>The Hon'ble Delhi High Court in the case of M/S. KUNDAN IMPEX VERSUS PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI - 2024 (1) TMI 434 - DELHI HIGH COURT disposed of the writ petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by setting aside the order of cancellation as Show Cause Notice was devoid of any proper reasoning. Facts: Revenue Department ("the Respondent") issued Show Cause Notice dated July 5, 2023 ("the Impugned SCN") to Kundan Impex ("the Petitioner") thereby suspending GST registration on the ground that the Petitioner had fraudulently availed ITC based on false invoices. Aggrieved by the Impugned S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CN, the Petitioner filed a writ petition before the Hon'ble Delhi High Court. Issue: Whether the SCN issued for cancellation of GST registration devoid of any proper reasoning is valid? Held: The Hon'ble High Court of Delhi in M/S. KUNDAN IMPEX VERSUS PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI - 2024 (1) TMI 434 - DELHI HIGH COURT held as under: * No....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted that, the Impugned SCN and letter issued against the Petitioner is bereft of details pertaining to entry or invoice issued without any supply of goods or services. * Opined that, the letter and the Impugned SCN issued are devoid of any proper reasoning as there is no clarity pertaining to availment of fraudulent ITC by the Petitioner, thereby writ petition is disposed of. * Held that, the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Impugned SCN is set aside. (Author can be reached at [email protected])<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....

PrevPreviousNextNext