2026 (4) TMI 929

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9;BLE MS. JUSTICE JYOTI M For the Petitioner: (By Sri. R.M. Javed, Advocate). For the Respondents: (By Smt. Nandini. B. Somapur, AGA For R1 To R3). ORAL ORDER Sri. R.M. Javed., counsel for the petitioner and Smt. Nandini B. Somapur., AGA for respondents 1 to 3 have appeared in person. 2. The petition is filed seeking following reliefs: "a) To issue a Writ in the nature of C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the confirmation order dated 22.12.2025 (Annexure-C), primarily on the ground that the show cause notice issued is not in consonance with the prescribed format under FORM GST REG-17 and does not disclose any reasons. 5. Counsel for the petitioner submits that the impugned show cause notice merely states that there is a violation of Section 29(2)(e), namely that the registration has been obtaine....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otice is not in conformity with the prescribed format. More importantly, except making a bald allegation of violation under Section 29(2)(e), i.e., that registration has been obtained by fraud, no reasons or supporting particulars are furnished. It is a settled principle of law that a show cause notice must contain sufficient details enabling the notice to effectively respond. In the absence of re....