2026 (7) TMI 1115

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....: Mr. Mohit Bassi, Advocate. For the Respondent: Mr. Saurabh Kapoor, Addl. AG, Punjab. ASHWANI KUMAR MISHRA, A.C.J. (ORAL) 1. Short ground on which the impugned show cause notice is challenged is that it merely alleges violation of Rule 21(b), (e) and (g) of the CGST Rules, 2017, without disclosing the factual basis or the manner in which the said provisions are alleged to have been viola....

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....ce issued merely records the violation of rules without specifying as to in what manner such rules have been violated. 5. The notice itself appears to have been issued in a routine and mechanical manner without any due application of mind to the facts of the case. Such notice even if is allowed to continue may cause prejudice to the petitioner inasmuch as the petitioner having not been informed....