2026 (7) TMI 1270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....>HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s): None appears. For the Respondent(s): Mr. S.C. Keyal, Sr. Advocate, Mr. K. Jain, Advocate. ORDER 1. None appears on behalf of the petitioners on call. 2. Mr. S.C. Keyal, the learned Senior Counsel as well as the Standing Counsel for the CGST assisted by Mr. K. Jain, the learned counsel appears on behalf of the respondent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. A perusal of the said show cause notice reveals that the same is vague and does not contain the material particulars as to what are the specific provisions of the Central Goods and Services Tax Act, 2017 or the Rules framed thereunder which have not been complied with. 7. Taking into account that the said show cause notice dated 08.03.2022 is vague and lacks material particulars, the said....