Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Note
Bookmark
Share
Don't have an account? Register Here
<h1>Gujarat High Court: GST Registration Cancellations Require Specific Show-Cause Notices to Uphold Fairness and Natural Justice Principles.</h1> A Gujarat High Court ruling addressed the procedural fairness in canceling GST registrations, focusing on the adequacy of show-cause notices. The court emphasized that such notices must contain specific and detailed allegations, as vague claims hinder a taxpayer's ability to defend themselves. It stressed the importance of adhering to natural justice principles, ensuring taxpayers receive a fair hearing. Despite acknowledging technical issues with the GST portal, the court ruled these do not excuse procedural lapses. The decision permits tax authorities to issue a new, detailed notice, balancing effective tax administration with taxpayer rights.
TaxTMI